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Combating corporate tax avoidance by requiring large companies to file their tax returns

Author

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  • Prem Sikka

Abstract

Purpose - The purpose of this paper is to develop arguments for a public policy of requiring all large companies to make their tax returns publicly available. It is argued that such a policy would help to check tax avoidance, strengthen public accountability and secure fair competition. Design/methodology/approach - The policy proposal rests on notions of transparency and public accountability. Findings - The paper argues that the proposed policy is feasible. Research limitations/implications - The paper hopes to stimulate debates about the value of public filing of corporate returns and limits of public accountability. Social implications - The paper extends the range of public policies which might be able to check organised tax avoidance. Originality/value - It is one of the few papers to call for public filings of large company tax returns.

Suggested Citation

  • Prem Sikka, 2018. "Combating corporate tax avoidance by requiring large companies to file their tax returns," Journal of Capital Markets Studies, Emerald Group Publishing Limited, vol. 2(1), pages 9-20, March.
    • Handle: RePEc:eme:jcmspp:jcms-01-2018-0005
    DOI: 10.1108/JCMS-01-2018-0005
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    Citations

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    Cited by:

    1. Valentyna Antonenko & Leonid Katranzhy & Kostiantyn Moiseienko & Svitlana Yudina & Olha Brezhnyeva-Yermolenko & Svitlana Hanziuk & Aiste Galnaityte & Virginia Namiotko, 2019. "The Prospects for Reforming the State Fiscal Policy," Contemporary Economics, University of Economics and Human Sciences in Warsaw., vol. 13(4), December.

    More about this item

    Keywords

    Public accountability; Transparency; Tax avoidance; Large companies; Tax returns; R31; R32; C58;
    All these keywords.

    JEL classification:

    • R31 - Urban, Rural, Regional, Real Estate, and Transportation Economics - - Real Estate Markets, Spatial Production Analysis, and Firm Location - - - Housing Supply and Markets
    • R32 - Urban, Rural, Regional, Real Estate, and Transportation Economics - - Real Estate Markets, Spatial Production Analysis, and Firm Location - - - Other Spatial Production and Pricing Analysis
    • C58 - Mathematical and Quantitative Methods - - Econometric Modeling - - - Financial Econometrics

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