ترجمه مقاله نقش ضروری ارتباطات 6G با چشم انداز صنعت 4.0
- مبلغ: ۸۶,۰۰۰ تومان
ترجمه مقاله پایداری توسعه شهری، تعدیل ساختار صنعتی و کارایی کاربری زمین
- مبلغ: ۹۱,۰۰۰ تومان
Abstract
Purpose – The purpose of this paper is to develop arguments for a public policy of requiring all large companies to make their tax returns publicly available. It is argued that such a policy would help to check tax avoidance, strengthen public accountability and secure fair competition. Design/methodology/approach – The policy proposal rests on notions of transparency and public accountability. Findings – The paper argues that the proposed policy is feasible. Research limitations/implications – The paper hopes to stimulate debates about the value of public filing of corporate returns and limits of public accountability. Social implications – The paper extends the range of public policies which might be able to check organised tax avoidance. Originality/value – It is one of the few papers to call for public filings of large company tax returns.
Summary and discussion
This paper has sought to argue that the public filing of the tax returns of large companies, together with related information, will help to check tax avoidance. It will strengthen parliamentary and public scrutiny of corporations and tax authorities. Increased transparency and public accountability would exert pressure on companies to clean up their practices. Public filing of the tax returns of large companies would also improve competition. Still, some opponents would raise the spectre of the cost of public filings, even though they are likely to be minuscule. Such opponents usually neglect the social costs associated with secrecy. In the absence of public filings, companies would continue to indulge in damaging tax avoidance practices and undermine public revenues which would either require citizens to pay higher taxes or forego hard-won social rights, neither of which is conducive to social welfare or long-term social stability. Corporate elites frequently appeal to the discourse of privacy and confidentiality to obstruct enhanced disclosures and public accountability. For example, discourse of privacy has been unsuccessfully mobilised to oppose obligations for companies to file accounts, prepare consolidated accounts, reveal turnover, profits, audit reports, director remuneration, audit fees, non-audit fees paid to auditors, replacement costs of assets, provisions depreciation and bad debts and much more (Puxty et al., 1994). A key point here is that privacy is applicable to natural persons. A corporation is not a natural person. It a legal person and it only exists because of the policies of the state.