Effects of corporate transparency on tax avoidance: evidence from country-by-country reporting

Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216208%3A11220%2F25%3A10504667" target="_blank" >RIV/00216208:11220/25:10504667 - isvavai.cz</a>
Alternative codes found
RIV/00216208:11230/25:10504667
Result on the web
<a href="https://verso.is.cuni.cz/pub/verso.fpl?fname=obd_publikace_handle&handle=FjjZm7QY8z" target="_blank" >https://verso.is.cuni.cz/pub/verso.fpl?fname=obd_publikace_handle&handle=FjjZm7QY8z</a>
DOI - Digital Object Identifier
<a href="http://dx.doi.org/10.1007/s10797-025-09885-w" target="_blank" >10.1007/s10797-025-09885-w</a>

Result language
angličtina
Original language name
Effects of corporate transparency on tax avoidance: evidence from country-by-country reporting
Original language description
Since 2016, multinationals with a revenue over EUR 750 million have to submit country-by-country reports to tax authorities to deter tax avoidance. Using a regression discontinuity design, we provide evidence for an increase in affected multinationals' effective tax rates. However, the most aggressive multinationals with known tax haven presence were only moderately affected. The effect is mainly driven by medium-aggressive firms, which achieved low effective tax rates without tax haven affiliates to shift profits to. The policy was thus effective in combating some tax avoidance but profit shifting to tax havens remains an issue, explaining the push for further policy measures including the global minimum corporate tax rate.
Czech name
—
Czech description
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Type
J<sub>imp</sub> - Article in a specialist periodical, which is included in the Web of Science database
CEP classification
—
OECD FORD branch
50501 - Law

Project
—
Continuities
I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Publication year
2025
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

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