Master Thesis Online
Is there a relation between tax disclosure informativeness and corporate tax avoidance in the case of belgian large private firms?
Dupont, Axel 
Promotor(s) :
Compagnie, Vincent
Date of defense : 18-Jun-2024/25-Jun-2024 • Permalink : http://hdl.handle.net/2268.2/20188
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| Title : | Is there a relation between tax disclosure informativeness and corporate tax avoidance in the case of belgian large private firms? |
| Translated title : | [fr] EXISTE-T-IL UNE RELATION ENTRE LE CARACTÈRE INFORMATIF DE LA DIVULGATION FISCALE ET L'ÉVITEMENT DE L'IMPÔT DES SOCIÉTÉS DANS LE CAS DES GRANDES ENTREPRISES PRIVÉES BELGES ? |
| Author : | Dupont, Axel
|
| Date of defense : | 18-Jun-2024/25-Jun-2024 |
| Advisor(s) : | Compagnie, Vincent
|
| Committee's member(s) : | Diliberto, Aurélie
|
| Language : | English |
| Number of pages : | 43 |
| Keywords : | [fr] TAX AVOIDANCE [fr] ETR GAAP [fr] tax reconciliation [fr] tax disclosure |
| Discipline(s) : | Business & economic sciences > Accounting & auditing |
| Institution(s) : | Université de Liège, Liège, Belgique |
| Degree: | Master en sciences de gestion, à finalité spécialisée en Financial Analysis and Audit |
| Faculty: | Master thesis of the HEC-Ecole de gestion de l'Université de Liège |
Abstract
[en] The master's thesis titled "IS THERE A RELATION BETWEEN TAX DISCLOSURE INFORMATIVENESS AND CORPORATE TAX AVOIDANCE IN THE CASE OF BELGIAN LARGE PRIVATE FIRMS?" investigates the relationship between the informativeness of tax disclosures and tax avoidance among large private firms in Belgium. The study, based on 8,982 observations, employs regression analyses to determine whether more informative tax disclosures are associated with lower tax avoidance.
The findings reveal that firms with a higher effective tax rate (ETR) tend to disclose more tax information, emphasizing the importance of tax transparency. Additionally, aggressive tax avoiders generally provide more tax information, indicating a positive correlation between disclosure and tax avoidance. Ownership concentration also impacts the accuracy of tax disclosures, with higher concentration promoting greater transparency.
This research offers practical implications for regulators, investors, and tax authorities, suggesting ways to enhance tax transparency and reduce tax avoidance among large private firms in Belgium.
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