Corporate Tax Disclosure

This book offers an overview of the issues raised from the disclosure of companies’ tax information by reviewing current and historical literature associated with the concept of tax disclosure from different related fields. Opponents debated that more disclosure will expose sensitive tax information that is in many situations misunderstood while supporters of more tax disclosure claimed that increase transparency will improve taxpayer compliance. Tax transparency appears as a reasonable milestone in the quest to authorize and understand the engines of prosperity and economic development throughout the universe.