Tax reporting: A way to combat tax evasion in France?

Le reporting fiscal: un moyen de lutte contre l’évasion fiscale en France ?

Quentin Arnaud and Guillaume Dumas ()
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Quentin Arnaud: UT Capitole - Université Toulouse Capitole - UT - Université de Toulouse, TSM - Toulouse School of Management Research - UT Capitole - Université Toulouse Capitole - UT - Université de Toulouse - CNRS - Centre National de la Recherche Scientifique - TSM - Toulouse School of Management - UT Capitole - Université Toulouse Capitole - UT - Université de Toulouse
Guillaume Dumas: UM - Université de Montpellier, MRM - Montpellier Research in Management - UPVD - Université de Perpignan Via Domitia - UM - Université de Montpellier

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Abstract: In this study, we seek to determine whether the Organisation for Economic Co-operation and Development (OECD)'s tax reporting requirements have succeeded in reducing tax evasion by French multinationals. Unlike in other jurisdictions, the two systems were introduced at different times in France (files in 2010; Country-by-Country Reporting in 2016). The results show that the introduction of files in 2010 had no effect on tax evasion. On the other hand, following the inclusion of Country-by-Country Reporting in 2016, we are bearing witness to a modest reduction in tax avoidance practices by multinationals. Our study is of interest to the French tax authorities and accounting standard-setters, and contributes to existing debates on the public availability of Country-by-Country Reporting data.

Keywords: évasion fiscale; projet BEPS; CbCR; IAS 12; France (search for similar items in EconPapers)
Date: 2023-09-29
Note: View the original document on HAL open archive server: https://hal.science/hal-04411525v1
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Published in ACCRA Audit Comptabilité Contrôle : Recherches Appliquées, 2023, N° 18 (3), pp.93-118. ⟨10.3917/accra.018.0093⟩

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-04411525

DOI: 10.3917/accra.018.0093

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