Combating corporate tax avoidance by requiring large companies to file their tax returns

Abstract

Purpose: The purpose of this paper is to develop arguments for a public policy of requiring all large companies to make their tax returns publicly available. It is argued that such a policy would help to check tax avoidance, strengthen public accountability and secure fair competition. Design/methodology/approach: The policy proposal rests on notions of transparency and public accountability. Findings: The paper argues that the proposed policy is feasible. Research limitations/implications: The paper hopes to stimulate debates about the value of public filing of corporate returns and limits of public accountability. Social implications: The paper extends the range of public policies which might be able to check organised tax avoidance. Originality/value: It is one of the few papers to call for public filings of large company tax returns.