Incremental improvement: Evaluating the emancipatory impact of public country-by-country reporting*

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216208%3A11230%2F23%3A10471779" target="_blank" >RIV/00216208:11230/23:10471779 - isvavai.cz</a>

Výsledek na webu

<a href="https://verso.is.cuni.cz/pub/verso.fpl?fname=obd_publikace_handle&handle=VVq3uNRRmz" target="_blank" >https://verso.is.cuni.cz/pub/verso.fpl?fname=obd_publikace_handle&handle=VVq3uNRRmz</a>

DOI - Digital Object Identifier

<a href="http://dx.doi.org/10.1016/j.cpa.2022.102525" target="_blank" >10.1016/j.cpa.2022.102525</a>

Jazyk výsledku

angličtina

Název v původním jazyce

Incremental improvement: Evaluating the emancipatory impact of public country-by-country reporting*

Popis výsledku v původním jazyce

This paper evaluates the impact of the European Capital Reporting Requirements IV (CRD IV) country-by-country reporting (CbCR) requirements as a form of emancipatory accounting, considering whether and how it has delivered the progressive or regressive potential of transparency standards. We discuss how, despite the many significant flaws in the currently available CbCR data and in the current publication standards, the capital requirement standard has been a progressive force in multinational corporation (MNC) tax accounting, in part because of its moderate success in aggravating tension and conflict around the behaviour of MNCs and revenue authorities. The standard has delivered five key benefits: it has brought some evidence to a conversation where historically there has been almost none; it has safely tested some of the arguments against tax transparency and found them wanting; it has demonstrated the appropriate path for future incremental progressive change; it has highlighted issues that need to be resolved before a post-exploitative structure exists; and in some cases it appears to have shifted MNC behaviour, indicating that more and better transparency could support a more emancipatory accounting for transnational corporate taxation.

Název v anglickém jazyce

Incremental improvement: Evaluating the emancipatory impact of public country-by-country reporting*

Popis výsledku anglicky

This paper evaluates the impact of the European Capital Reporting Requirements IV (CRD IV) country-by-country reporting (CbCR) requirements as a form of emancipatory accounting, considering whether and how it has delivered the progressive or regressive potential of transparency standards. We discuss how, despite the many significant flaws in the currently available CbCR data and in the current publication standards, the capital requirement standard has been a progressive force in multinational corporation (MNC) tax accounting, in part because of its moderate success in aggravating tension and conflict around the behaviour of MNCs and revenue authorities. The standard has delivered five key benefits: it has brought some evidence to a conversation where historically there has been almost none; it has safely tested some of the arguments against tax transparency and found them wanting; it has demonstrated the appropriate path for future incremental progressive change; it has highlighted issues that need to be resolved before a post-exploitative structure exists; and in some cases it appears to have shifted MNC behaviour, indicating that more and better transparency could support a more emancipatory accounting for transnational corporate taxation.

Druh

J_imp - Článek v periodiku v databázi Web of Science

CEP obor

—

OECD FORD obor

50201 - Economic Theory

Projekt

<a href="/cs/project/GM21-05547M" target="_blank" >GM21-05547M: Zdanění nadnárodních korporací v globalizovaném světě (CORPTAX)</a><br>

Návaznosti

P - Projekt vyzkumu a vyvoje financovany z verejnych zdroju (s odkazem do CEP)

Rok uplatnění

2023

Kód důvěrnosti údajů

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

Název periodika

Critical Perspectives on Accounting

ISSN

1045-2354

e-ISSN

1095-9955

Svazek periodika

96

Číslo periodika v rámci svazku

November 2023

Stát vydavatele periodika

GB - Spojené království Velké Británie a Severního Irska

Počet stran výsledku

18

Strana od-do

102525

Kód UT WoS článku

001104630300001

EID výsledku v databázi Scopus

2-s2.0-85140064001