Code
bof/baf/1y/2024/01/052
Duration
01 January 2024 → 31 December 2024
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 supra-national 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.