Tax Disclosures in Financial and CSR Reporting as a Deterrence for Evasion

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Author(s): Fábio Albuquerque (Instituto Politécnico de Lisboa, Portugal)and Julija Cassiano Neves (Instituto Politécnico de Lisboa, Portugal)
Copyright: 2021
Pages: 31
Source title: Handbook of Research on Theory and Practice of Financial Crimes
Source Author(s)/Editor(s): Abdul Rafay (University of Management and Technology, Pakistan)
DOI: 10.4018/978-1-7998-5567-5.ch021

Keywords: Accounting and Finance / Business Science Reference / Criminology & Victimology / Social Sciences & Humanities

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Abstract

This chapter is about the mandatory disclosure of income tax as required by international financial reporting standards (IFRS) and standards issued by Portuguese regulatory bodies. The chapter also elaborates the most relevant disclosures from the perspective of corporate social responsibility (CSR). Furthermore, it highlights the most influential CSR reporting standards to answer the question that whether these standards adequately address the issue of income tax payment as a factor of CSR. Finally, it also reviews the international and Portuguese theoretical and empirical academic research available about income taxes and related subjects, such as disclosures, corporate tax as a CSR matter, and tax aggressiveness of corporations. Future research may be conducted geographical reporting of income tax expense and its relationship with the effective tax rate (ETR) and other independent variables.

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Tax Disclosures in Financial and CSR Reporting as a Deterrence for Evasion

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