Corporate tax disclosure: A review of concepts, theories, constraints, and benefits
The aim of this paper is to offer an impression of the issues raised by the disclosure of companies’ tax information by supplying existing and historical viewpoints from the aspects of concepts, theory, constraints, benefits and measurements. We are concerned that full disclosure of organizations...
Saved in:
Main Authors: | , |
---|---|
Format: | Article |
Language: | English |
Published: |
Canadian Center of Science and Education
2015
|
Subjects: | |
Online Access: | http://repo.uum.edu.my/16428/1/R19.pdf http://repo.uum.edu.my/16428/ http://doi.org/10.5539/ass.v11n28p1 |
Tags: |
Add Tag
No Tags, Be the first to tag this record!
|
id |
my.uum.repo.16428 |
---|---|
record_format |
eprints |
spelling |
my.uum.repo.164282016-04-17T00:08:43Z http://repo.uum.edu.my/16428/ Corporate tax disclosure: A review of concepts, theories, constraints, and benefits Mgammal, Mahfoudh Hussein Ku Ismail, Ku Nor Izah HF5601 Accounting HJ Public Finance The aim of this paper is to offer an impression of the issues raised by the disclosure of companies’ tax information by supplying existing and historical viewpoints from the aspects of concepts, theory, constraints, benefits and measurements. We are concerned that full disclosure of organizations' tax information could result in firms weakening tax information, hampering tax enforcement, and maybe, in a weakened structure, disclosing private data that could give a competitive benefit to those organizations that are not requested to do such a disclosure. Hence, some studies do not underpin full disclosure. On the other hand, full tax disclosure could have numerous beneficial impacts. It might put pressure on regulators to develop the tax system and it might incite companies to oppose aggressive tax decrease strategies.We anticipate and expect interested parties to take into consideration the best practices of tax disclosure in implementing their future plans. Canadian Center of Science and Education 2015 Article PeerReviewed application/pdf en cc_by http://repo.uum.edu.my/16428/1/R19.pdf Mgammal, Mahfoudh Hussein and Ku Ismail, Ku Nor Izah (2015) Corporate tax disclosure: A review of concepts, theories, constraints, and benefits. Asian Social Science, 11 (28). pp. 1-14. ISSN 1911-2017 http://doi.org/10.5539/ass.v11n28p1 doi:10.5539/ass.v11n28p1 |
institution |
Universiti Utara Malaysia |
building |
UUM Library |
collection |
Institutional Repository |
continent |
Asia |
country |
Malaysia |
content_provider |
Universiti Utara Malaysia |
content_source |
UUM Institutionali Repository |
url_provider |
http://repo.uum.edu.my/ |
language |
English |
topic |
HF5601 Accounting HJ Public Finance |
spellingShingle |
HF5601 Accounting HJ Public Finance Mgammal, Mahfoudh Hussein Ku Ismail, Ku Nor Izah Corporate tax disclosure: A review of concepts, theories, constraints, and benefits |
description |
The aim of this paper is to offer an impression of the issues raised by the disclosure of companies’ tax information by supplying existing and historical viewpoints from the aspects of concepts, theory, constraints, benefits and measurements. We are concerned that full disclosure of organizations' tax information could result in firms weakening tax information, hampering tax enforcement, and maybe, in a weakened structure, disclosing private data that could give a competitive benefit to those organizations that are not requested to do such a disclosure. Hence, some studies do not underpin full disclosure. On the other hand, full tax disclosure could have numerous beneficial impacts. It might put pressure on regulators to develop the tax system and it might incite companies to oppose aggressive tax decrease strategies.We anticipate and expect interested parties to take into
consideration the best practices of tax disclosure in implementing their future plans. |
format |
Article |
author |
Mgammal, Mahfoudh Hussein Ku Ismail, Ku Nor Izah |
author_facet |
Mgammal, Mahfoudh Hussein Ku Ismail, Ku Nor Izah |
author_sort |
Mgammal, Mahfoudh Hussein |
title |
Corporate tax disclosure: A review of concepts, theories, constraints, and benefits |
title_short |
Corporate tax disclosure: A review of concepts, theories, constraints, and benefits |
title_full |
Corporate tax disclosure: A review of concepts, theories, constraints, and benefits |
title_fullStr |
Corporate tax disclosure: A review of concepts, theories, constraints, and benefits |
title_full_unstemmed |
Corporate tax disclosure: A review of concepts, theories, constraints, and benefits |
title_sort |
corporate tax disclosure: a review of concepts, theories, constraints, and benefits |
publisher |
Canadian Center of Science and Education |
publishDate |
2015 |
url |
http://repo.uum.edu.my/16428/1/R19.pdf http://repo.uum.edu.my/16428/ http://doi.org/10.5539/ass.v11n28p1 |
_version_ |
1644281967289565184 |
score |
13.18916 |