Taxation is a central economic policy tool; in recent years, governments use tax policy to
stimulate local economic growth, regulate multinational firms, and mitigate climate change …

Voluntary tax disclosure has become increasingly important in corporate sustainability
reporting. We examine the role of tax aggressiveness as a determinant of tax disclosures in …

The interplay between corporate social responsibility (CSR) and tax avoidance has
increasingly attracted attention for its ethical implications. Studies on the relationship …

Multinational enterprises have risen to become dominant forces in the global economy,
accompanied by a troubling trend of aggressive tax avoidance. In 2022 alone, an estimated …