Corporate tax disclosure on a CSR basis: a new reporting framework in the post-BEPS era

Purpose The purpose of this paper is to explore the emerging discourse on corporate taxation from a corporate social responsibility perspective to develop a consensual definition of corporate tax responsibility (CTR) and to identify a set of indicators that firms should publicly communicate to their...

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Detalles Bibliográficos
Autores: Cuesta González, Marta María de la, Pardo Herrasti, Eva
Tipo de recurso: artículo
Fecha de publicación:2019
País:España
Institución:Universidad Nacional de Educación a Distancia
Repositorio:e-spacio. Repositorio Institucional de la UNED
Idioma:inglés
OAI Identifier:oai:e-spacio.uned.es:20.500.14468/23821
Acceso en línea:https://hdl.handle.net/20.500.14468/23821
Access Level:acceso abierto
Palabra clave:53 Ciencias Económicas
accountability
CSR disclosure
tax aggressiveness
tax responsibility
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spelling Corporate tax disclosure on a CSR basis: a new reporting framework in the post-BEPS eraCuesta González, Marta María de laPardo Herrasti, Eva53 Ciencias EconómicasaccountabilityCSR disclosuretax aggressivenesstax responsibilityPurpose The purpose of this paper is to explore the emerging discourse on corporate taxation from a corporate social responsibility perspective to develop a consensual definition of corporate tax responsibility (CTR) and to identify a set of indicators that firms should publicly communicate to their stakeholders as an accountability mechanism. Design/methodology/approach Data were obtained from semi-structured interviews with representatives of stakeholders closely related to taxation: tax authorities, companies, NGOs, tax advisors and academics. Based on a discourse analysis approach, data were coded and analyzed using computer-assisted qualitative data analysis software. Findings CTR is defined as the set of tax-related practices and policies that allow companies to pay a fair share of taxes as a function of the generated value in each jurisdiction in which they operate and to then publicly disclose them. Disclosure should cover disaggregated quantitative data and information on practices and policies. Originality/value Despite the wealth of research on sustainability reporting and increasing public awareness of tax aggressiveness and disclosure, academic research has not explored tax-responsible reporting. Moreover, no consensual definition of CTR has been formulated, and no indicators to properly account for responsible taxation have been identified. This paper contributes to filling these gaps by providing rich interview evidence regarding the nature of the emerging discourse on CTR reporting and a set of material indicators for CTR disclosure. This paper encourages researchers to foster the development of social accountability by engaging in future empirical studies of CTR.Emerald Publishinge-Spacio UNED20242024-09-2520192019-09-2520192019-09-25journal articlehttp://purl.org/coar/resource_type/c_6501info:eu-repo/semantics/articleapplication/pdfhttps://hdl.handle.net/20.500.14468/23821reponame:e-spacio. Repositorio Institucional de la UNEDinstname:Universidad Nacional de Educación a DistanciaInglésengopen accesshttp://purl.org/coar/access_right/c_abf2info:eu-repo/semantics/openAccesshttps://creativecommons.org/licenses/by-nc-sa/4.0/deed.esoai:e-spacio.uned.es:20.500.14468/238212026-06-06T12:38:31Z
dc.title.none.fl_str_mv Corporate tax disclosure on a CSR basis: a new reporting framework in the post-BEPS era
title Corporate tax disclosure on a CSR basis: a new reporting framework in the post-BEPS era
spellingShingle Corporate tax disclosure on a CSR basis: a new reporting framework in the post-BEPS era
Cuesta González, Marta María de la
53 Ciencias Económicas
accountability
CSR disclosure
tax aggressiveness
tax responsibility
title_short Corporate tax disclosure on a CSR basis: a new reporting framework in the post-BEPS era
title_full Corporate tax disclosure on a CSR basis: a new reporting framework in the post-BEPS era
title_fullStr Corporate tax disclosure on a CSR basis: a new reporting framework in the post-BEPS era
title_full_unstemmed Corporate tax disclosure on a CSR basis: a new reporting framework in the post-BEPS era
title_sort Corporate tax disclosure on a CSR basis: a new reporting framework in the post-BEPS era
dc.creator.none.fl_str_mv Cuesta González, Marta María de la
Pardo Herrasti, Eva
author Cuesta González, Marta María de la
author_facet Cuesta González, Marta María de la
Pardo Herrasti, Eva
author_role author
author2 Pardo Herrasti, Eva
author2_role author
dc.contributor.none.fl_str_mv e-Spacio UNED
dc.subject.none.fl_str_mv 53 Ciencias Económicas
accountability
CSR disclosure
tax aggressiveness
tax responsibility
topic 53 Ciencias Económicas
accountability
CSR disclosure
tax aggressiveness
tax responsibility
description Purpose The purpose of this paper is to explore the emerging discourse on corporate taxation from a corporate social responsibility perspective to develop a consensual definition of corporate tax responsibility (CTR) and to identify a set of indicators that firms should publicly communicate to their stakeholders as an accountability mechanism. Design/methodology/approach Data were obtained from semi-structured interviews with representatives of stakeholders closely related to taxation: tax authorities, companies, NGOs, tax advisors and academics. Based on a discourse analysis approach, data were coded and analyzed using computer-assisted qualitative data analysis software. Findings CTR is defined as the set of tax-related practices and policies that allow companies to pay a fair share of taxes as a function of the generated value in each jurisdiction in which they operate and to then publicly disclose them. Disclosure should cover disaggregated quantitative data and information on practices and policies. Originality/value Despite the wealth of research on sustainability reporting and increasing public awareness of tax aggressiveness and disclosure, academic research has not explored tax-responsible reporting. Moreover, no consensual definition of CTR has been formulated, and no indicators to properly account for responsible taxation have been identified. This paper contributes to filling these gaps by providing rich interview evidence regarding the nature of the emerging discourse on CTR reporting and a set of material indicators for CTR disclosure. This paper encourages researchers to foster the development of social accountability by engaging in future empirical studies of CTR.
publishDate 2019
dc.date.none.fl_str_mv 2019
2019-09-25
2019
2019-09-25
2024
2024-09-25
dc.type.none.fl_str_mv journal article
http://purl.org/coar/resource_type/c_6501
dc.type.openaire.fl_str_mv info:eu-repo/semantics/article
format article
dc.identifier.none.fl_str_mv https://hdl.handle.net/20.500.14468/23821
url https://hdl.handle.net/20.500.14468/23821
dc.language.none.fl_str_mv Inglés
eng
language_invalid_str_mv Inglés
language eng
dc.rights.none.fl_str_mv open access
http://purl.org/coar/access_right/c_abf2
info:eu-repo/semantics/openAccess
https://creativecommons.org/licenses/by-nc-sa/4.0/deed.es
rights_invalid_str_mv open access
http://purl.org/coar/access_right/c_abf2
https://creativecommons.org/licenses/by-nc-sa/4.0/deed.es
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
dc.publisher.none.fl_str_mv Emerald Publishing
publisher.none.fl_str_mv Emerald Publishing
dc.source.none.fl_str_mv reponame:e-spacio. Repositorio Institucional de la UNED
instname:Universidad Nacional de Educación a Distancia
instname_str Universidad Nacional de Educación a Distancia
reponame_str e-spacio. Repositorio Institucional de la UNED
collection e-spacio. Repositorio Institucional de la UNED
repository.name.fl_str_mv
repository.mail.fl_str_mv
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score 15,811543

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