What is it about?
The aim of this paper is to offer an impression of the issues raised by the disclosure of companies’ tax information by supplying existing and historical viewpoints from the aspects of concepts, theory, constraints, benefits and measurements.
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Why is it important?
We are concerned that full disclosure of organizations' tax information could result in firms weakening tax information, hampering tax enforcement, and maybe, in a weakened structure, disclosing private data that could give a competitive benefit to those organizations that are not requested to do such a disclosure. Hence, some studies do not underpin full disclosure. On the other hand, full tax disclosure could have numerous beneficial impacts. It might put pressure on regulators to develop the tax system and it might incite companies to oppose aggressive tax decrease strategies.
Perspectives
We anticipate and expect interested parties to take into consideration the best practices of tax disclosure in implementing their future plans.
Dr Mahfoudh Hussein Mgammal
Jouf University
Read the Original
This page is a summary of: Corporate Tax Disclosure: A Review of Concepts, Theories, Constraints, and Benefits, Asian Social Science, November 2015, Canadian Center of Science and Education,
DOI: 10.5539/ass.v11n28p1.
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