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This book offers an overview of the issues raised from the disclosure of companies' tax information by reviewing current and historical literature associated with the concept of tax disclosure from different related fields. Opponents debated that more disclosure will expose sensitive tax information that is, in many situations, misunderstood, while supporters of more tax disclosure claimed that increase transparency will improve taxpayer compliance. Tax transparency appears as a reasonable milestone in the quest to authorize and understand the engines of prosperity and economic development throughout the universe.
About the author
Dr. Mahfoudh - Assistant Professor at Amran University of Technology-Yemen currently he is a Head of Programs - School of Business, MUST. He obtained his Ph.D. degree in the field of Accounting from UUM in October 2015. His research interests are Tax Disclosure, Tax Planning, Corporate Governance and IFRS. Author of several articles in these areas
