Project

Corporate Tax Responsibility

Code
bof/baf/4y/2024/01/876
Duration
01 January 2024 → 31 December 2025
Funding
Regional and community funding: Special Research Fund
Research disciplines
  • Social sciences
    • Business administration and accounting not elsewhere classified
    • Tax law
Keywords
Corporate tax responsibility Tax transparency rules International corporate taxation
 
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 measure the performance of companies in terms of fiscal 
responsiblity. This project aims to make an academic contribution to this social/academic debate