Corporate tax: An evaluation of the full publicity of an action
Zummo, Heidi (2020) Corporate tax: An evaluation of the full publicity of an action. PhD thesis, Queensland University of Technology.
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Heidi Zummo Thesis
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Available under License Creative Commons Attribution Non-commercial No Derivatives 4.0. |
Description
This thesis, using Rawls’ publicity principles to frame the investigation, examines Australia’s Report of Entity Tax Information (ROETI). It provides evidence that; (1) Australia is ‘one of the leading nations’ in increasing the transparency of corporate tax actions to the public and the implementation of the ROETI contributed to this; (2) the ROETI provides new corporate tax information, compared to corporate annual reports, to the Australian public to enable accountability mechanisms; and (3) that market response to the ROETI releases indicate these actions are congruent with public expectations, thus achieving full publicity and adhering to the social contract.
Impact and interest:
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| ID Code: | 206105 |
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| Item Type: | QUT Thesis (PhD) |
| Supervisor: | Sadiq, Kerrie & McCredie, Bronwyn |
| Additional Information: | Recipient of a 2020 Outstanding Doctoral Thesis Award |
| Keywords: | Corporate Tax, Report of Entity Tax Information, Social Contract, Publicity, Kant, Rawls, OECD BEPD, Tax Transparency, Book-to-Tax Difference, Corporate Accountability, ODTA |
| DOI: | 10.5204/thesis.eprints.206105 |
| Divisions: | Past > QUT Faculties & Divisions > QUT Business School Current > Schools > School of Accountancy |
| Institution: | Queensland University of Technology |
| Deposited On: | 13 Nov 2020 00:55 |
| Last Modified: | 19 Jan 2025 14:42 |
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