Analysis of the disclosure of tax aspects in the chilean banking industry
DOI:
https://doi.org/10.22320/hem.v24i1.7104Keywords:
tax strategies, tax disclosure, corporate fiscal responsibilityAbstract
This study analyzes the disclosure of tax aspects in the sustainability reports of Chilean banks included in the DJSI, using a qualitative methodology through content analysis. By examining the sustainability reports of the selected banking entities, patterns were identified in the way they report fiscal and tax issues. The results show that disclosure varies significantly across banks and that tax information is presented mostly in aggregate form, lacking details that allow for assessing the real impact of their tax policies on sustainability. It concludes that, although tax transparency has advanced, gaps in reporting remain that impede an accurate assessment of the entities' commitment to fiscal responsibility and sustainability.
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