Browsing Research Articles (Taxation) by Subject "Voluntary disclosure"

Browsing Research Articles (Taxation) by Subject "Voluntary disclosure"

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  • Tax transparency reporting by the Top 50 JSE-listed firms 
    Stiglingh, M. (Madeleine); Venter, Elmar Retief; Penning, Ilinza; Smit, Anna-Retha; Schoeman, Anculien; Steyn, Theunis Lodewikus (Routledge, 2017)
    As a result of increased regulatory focus on a number of firms‟ tax behaviour, tax compliance is now recognised as a source of reputational risk. Transparency on the reporting of tax related matters in public corporate ...