Multinational Enterprises and Transparent Tax Reporting

This book addresses the phenomenon of tax transparency by multinational enterprises, setting it apart from tax avoidance and tax evasion. In this book, tax transparency is placed in a historical background and is contextualized by investigating the possible drivers and hindering factors to tax transparency.

List of contents

1: Overview of the corporate social responsibility (CSR) and tax landscape 2. Defining Tax Transparency 3. Drivers and theories behind tax transparency 4. Current status of tax transparency in CSR reporting 5. Future of tax transparency

About the author

Alexandra Middleton is an assistant professor with a PhD in financial accounting from the University of Oulu, Finland. Her research interests include tax transparency, CSR and sustainable business development in the Arctic.
Jenni Muttonen is an assurance professional working in financial and sustainability audits. She holds a master of science in economics and business administration from the University of Oulu, Finland, and a master of arts in international relations from the University of St Andrews, UK.

Summary

This book addresses the phenomenon of tax transparency by multinational enterprises, setting it apart from tax avoidance and tax evasion. In this book, tax transparency is placed in a historical background and is contextualized by investigating the possible drivers and hindering factors to tax transparency.

Product details

• Authors: Alexandra Middleton, Jenni Muttonen
• Publisher: Taylor & Francis Ltd.
• Languages: English
• Product format: Hardback
• Released: 28.01.2020
• EAN: 9780815372561
• ISBN: 978-0-8153-7256-1
• No. of pages: 126
• Dimensions: 160 mm x 242 mm x 15 mm
• Series: Routledge Studies in Accounting
• Subjects: Social sciences, law, business > Business > Business administration; Accounting, BUSINESS & ECONOMICS / Accounting / General, BUSINESS & ECONOMICS / International / General, BUSINESS & ECONOMICS / Strategic Planning, BUSINESS & ECONOMICS / Marketing / General, BUSINESS & ECONOMICS / Finance / General, BUSINESS & ECONOMICS / Management, BUSINESS & ECONOMICS / Accounting / Financial, BUSINESS & ECONOMICS / Sales & Selling / General, International Economics, business strategy, Sales & marketing, Financial Accounting, Finance & accounting, Management of specific areas, Sales and marketing, Finance and accounting