Combating corporate tax avoidance by requiring large companies to file their tax returns

Prem Sikka

Journal of Capital Markets Studies, 2018, vol. 2, issue 1, 9-20

Abstract: Purpose - The purpose of this paper is to develop arguments for a public policy of requiring all large companies to make their tax returns publicly available. It is argued that such a policy would help to check tax avoidance, strengthen public accountability and secure fair competition. Design/methodology/approach - The policy proposal rests on notions of transparency and public accountability. Findings - The paper argues that the proposed policy is feasible. Research limitations/implications - The paper hopes to stimulate debates about the value of public filing of corporate returns and limits of public accountability. Social implications - The paper extends the range of public policies which might be able to check organised tax avoidance. Originality/value - It is one of the few papers to call for public filings of large company tax returns.

Keywords: Public accountability; Transparency; Tax avoidance; Large companies; Tax returns; R31; R32; C58 (search for similar items in EconPapers)
Date: 2018
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Citations: View citations in EconPapers (1)

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Persistent link: https://EconPapers.repec.org/RePEc:eme:jcmspp:jcms-01-2018-0005

DOI: 10.1108/JCMS-01-2018-0005

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