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The association of mandatory tax disclosures with the readability and tone of voluntary tax reports

eJournal of tax research, 2022-02, Vol.19 (2), p.232-272 [Peer Reviewed Journal]

Copyright University of New South Wales Feb 2022 ;ISSN: 1448-2398

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  • Title:
    The association of mandatory tax disclosures with the readability and tone of voluntary tax reports
  • Author: Morton, Elizabeth ; De Castro, Vincent Bicudo ; Hinchliffe, Sarah
  • Subjects: Accounting ; Annual reports ; Companies ; Corporate taxes ; Financial statements ; Information sources ; International finance ; International taxation ; Readability ; Tax rates ; Taxation
  • Is Part Of: eJournal of tax research, 2022-02, Vol.19 (2), p.232-272
  • Description: This article examines companies with low comparative tax payable (public exposure - scrutinised), compared to companies with higher comparative tax payable (public exposure - low scrutiny) according to mandatory tax reports (MTRs), for differences in readability and tone in their respective voluntary tax reports (VTRs). In doing so, the authors posit three key opportunities for companies to control the tax narrative through tone and readability: (1) lack of available tax information; (2) lack of alignment between the accounting and taxation systems; and (3) latitude available in voluntary disclosures. The analysis reveals overall that a high (low) effective tax rate is associated with a more (less) readable VTR and a VTR with a more positive (negative) tone. When the companies are segregated, it is noted that public exposure - scrutinised companies are found to resort to the tone in tax reporting, whereas those with lower scrutiny rely on the readability of reports.
  • Publisher: Sydney: University of New South Wales
  • Language: English
  • Identifier: ISSN: 1448-2398
  • Source: AUTh Library subscriptions: ProQuest Central
    Open Access: Freely Accessible Journals by multiple vendors
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