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

Kód výsledku v 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>

Nalezeny alternativní kódy

RIV/00216208:11230/25:10504667

Výsledek na webu

<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>

Jazyk výsledku

angličtina

Název v původním jazyce

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

Popis výsledku v původním jazyce

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&apos; 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.

Název v anglickém jazyce

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

Popis výsledku anglicky

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&apos; 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.

Druh

J_imp - Článek v periodiku v databázi Web of Science

CEP obor

—

OECD FORD obor

50501 - Law

Projekt

—

Návaznosti

I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Rok uplatnění

2025

Kód důvěrnosti údajů

S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Název periodika

International Tax and Public Finance

ISSN

0927-5940

e-ISSN

1573-6970

Svazek periodika

32

Číslo periodika v rámci svazku

5

Stát vydavatele periodika

NL - Nizozemsko

Počet stran výsledku

33

Strana od-do

1366-1398

Kód UT WoS článku

001434297100001

EID výsledku v databázi Scopus

2-s2.0-85218776315