What is the cost of transparency? Does it outweigh the benefits obtained from greater transparency?
Currently, the scope of tax transparency is increasing on a global level. Taxpayers and third parties have to provide more information to both tax authorities and the general public. Increasing transparency should hamper both tax evasion and tax avoidance. The tax transparency initiatives should con...
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| Format: | text |
| Language: | English |
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Institutional Knowledge at Singapore Management University
2018
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| Online Access: | https://ink.library.smu.edu.sg/soa_research/1849 https://ink.library.smu.edu.sg/context/soa_research/article/2876/viewcontent/SSRN_id3104974.pdf |
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| Institution: | Singapore Management University |
| Language: | English |