TY  - JOUR
AB  - 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.
VL  - 2
IS  - 1
SN  - 2514-4774
DO  - 10.1108/JCMS-01-2018-0005
UR  - https://doi.org/10.1108/JCMS-01-2018-0005
AU  - Sikka Prem
PY  - 2018
Y1  - 2018/01/01
TI  - Combating corporate tax avoidance by requiring large companies to file their tax returns
T2  - Journal of Capital Markets Studies
PB  - Emerald Publishing Limited
SP  - 9
EP  - 20
Y2  - 2021/03/01
ER  -