Increasing tax transparency – evidence of the impact on international businesses and stakeholders

Müller, Raphael

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URN: urn:nbn:de:bsz:180-madoc-639071
Document Type: Doctoral dissertation
Year of publication: 2022
Place of publication: Mannheim
University: Universität Mannheim
Evaluator: Spengel, Christoph
Date of oral examination: 1 December 2022
Publication language: English
Institution: Business School > ABWL u. Betriebswirtschaftliche Steuerlehre II (Spengel)
Subject: 000 Generalities
330 Economics
Keywords (English): tax transparency , tax disclosure , country-by-country reporting
Abstract: In response to discussions about large multinational enterprises’ tax planning activities, legislators around the world have adopted numerous regulations to increase corporate tax transparency. The implementation of new policies has spurred academic research in this area. Yet, the empirical evidence on the costs and benefits of tax transparency is still at an early stage. This dissertation aims to enrich the ongoing debate among academics, policymakers, and practitioners by answering the following research questions: First, considering the rising interest in corporate tax transparency, what is the current state of research and which questions are still to be explored? Second, can tax transparency by service providers serve as a trust-building mechanism for consumers in markets with high information asymmetries? Third, how do investors evaluate the requirement for large European firms to publicly disclose previously confidential CbCR information? Fourth, what modifications might be necessary to improve the consistency and effectiveness of the existing CbCR framework of the OECD?
Additional information: Verfasser hier: Müller, Raphael Maximilian

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ORCID: Müller, Raphael ORCID: 0000-0002-1250-333X

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