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Voluntary tax disclosures and corporate tax avoidance: Evidence from Australia

Published on 01 Sep 20 by "AUSTRALIAN TAX FORUM" JOURNAL ARTICLE

This study explores voluntary disclosures made by firms operating in Australia pursuant to the Voluntary Tax Transparency Code (VTTC) developed by the Board of Taxation (BOT) in 2015-2016. Specifically, the determinants of the choice to disclose are examined along with the behavioural response in terms of firms’ level of corporate tax avoidance.

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Dr Rodney Brown FTI
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