Code
bof/baf/4y/2025/01/053
Duration
01 January 2025 → 31 December 2026
Funding
Regional and community funding: Special Research Fund
Promotor
Research disciplines
-
Social sciences
- Accounting and auditing
- Business administration
- Business administration and accounting not elsewhere classified
- Tax law
Keywords
International corporate taxation
Corporate tax responsibility
Tax transparency rules
Project description
Fiscal responsibility is currently high on both the political as well as the academic agenda. More and more national and supranational legislation is aimed at achieving a fair tax contribution for everyone. Think of the recent legislation on minimum
taxation of 15% and the public Country-by-Country reporting for large multinational companies. However, there are many
challenges that companies face in complying with these new regulations. In additon, it is also necessary to study the
effectiveness of these new regulations and to develop metrics to measrue the performance of companies in terms of fiscal
responsiblity. This project aims to make an academic contribution to this social/academic debate.