Observatoire des droits humains (anglais seulement)

‘Benevolent’ bosses are also more generous with their company tax information

(Version anglaise seulement)

par Kerrie Sadiq, Professor of Taxation, QUT Business School, and ARC Future Fellow, Queensland University of Technology
Ashesha Weerasinghe, Postdoctoral Research Fellow in International Taxation, Queensland University of Technology
Ellie Chapple, Professor, QUT Business School and research leader Accounting for Social Change research team, Queensland University of Technology

For over a decade, there has been an increase in calls for multinational corporations to be forced to disclose tax information publicly. The idea is that enhanced transparency reduces tax avoidance and the use of tax havens.

There is also growing recognition that paying taxes is a corporate social responsibility. To date, voluntary corporate tax reporting regimes have had

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