Corporate tax disclosure on a CSR basis: a new reporting framework in the post-BEPS era
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DOI: 10.1108/AAAJ-12-2017-3282
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Cited by:
- Francesco Scarpa & Silvana Signori, 2023. "Understanding corporate tax responsibility: a systematic literature review," Sustainability Accounting, Management and Policy Journal, Emerald Group Publishing Limited, vol. 14(7), pages 179-201, June.
- Leonella Gori & Rachele Anconetani, 2020. "Corporate Distress and Supervisory Blacklisting: The Italian Case," BAFFI CAREFIN Working Papers 20135, BAFFI CAREFIN, Centre for Applied Research on International Markets Banking Finance and Regulation, Universita' Bocconi, Milano, Italy.
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Keywords
Accountability; CSR disclosure; Tax aggressiveness; Tax responsibility;All these keywords.
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