Observation of Tax Transparency Reporting by Top 40 JSE-Listed Firms
JSE上場トップ40企業による税透明性報告の観察 (AI 翻訳)
Nontuthuko Khanyile, M. Phesa
🤖 gxceed AI 要約
日本語
本研究は、ヨハネスブルグ証券取引所（JSE）上場のトップ40企業における税透明性報告の程度と質を評価し、強制的な税務開示と自発的な透明性慣行を区別する。定性分析により、強制的な開示は高いコンプライアンスを示す一方、自発的な開示は選択的であり、詳細な将来情報や国別情報が不足していることを明らかにした。規制遵守が主な推進要因であり、自発的開示はステークホルダー期待や正当性に影響される。新興市場における税透明性研究に貢献する。
English
This study evaluates tax transparency reporting among top 40 JSE-listed firms, distinguishing mandatory and voluntary disclosures. Findings show high compliance with mandatory requirements but selective voluntary transparency, lacking detailed forward-looking and jurisdiction-specific information. Regulatory compliance drives reporting, while voluntary practices are influenced by stakeholder expectations and legitimacy. Contributes to emerging market tax transparency literature.
Unofficial AI-generated summary based on the public title and abstract. Not an official translation.
📝 gxceed 編集解説 — Why this matters
日本のGX文脈において
日本では、税透明性はGX開示の一部として注目されつつあるが、SSBJや有報での具体的な要求はまだ限定的。本研究成果は、日本企業が自主的な税関連開示を検討する際の参考となる。
In the global GX context
Globally, tax transparency is increasingly linked to ESG and sustainability reporting, with initiatives like GRI 207 and country-by-country reporting. This study provides evidence from an emerging market, highlighting the gap between mandatory and voluntary disclosures, relevant for standard-setters and investors.
👥 読者別の含意
🔬研究者:Provides empirical evidence on tax transparency in emerging markets, useful for comparative studies.
🏢実務担当者:Highlights areas for improving voluntary tax disclosures to meet stakeholder expectations.
🏛政策担当者:Informs potential regulatory enhancements for tax transparency reporting.
📄 Abstract（原文）
This study evaluates the extent and quality of tax transparency reporting among the Top 40 firms listed on the Johannesburg Stock Exchange (JSE), distinguishing between mandatory tax disclosures and voluntary transparency practices. A qualitative, disclosure-based research design was employed, involving content analysis of publicly available annual reports, integrated reports, and sustainability reports. A structured tax transparency framework grounded in stakeholder theory and legitimacy theory, and adapted from prior empirical studies was applied to systematically assess tax-related disclosures. Findings indicate high compliance with mandatory tax disclosure requirements, reflecting strong adherence to accounting standards and regulatory obligations. In contrast, voluntary tax transparency shows considerable variation: firms predominantly provide narrative, policy-oriented, and governance-related information, while detailed, forward-looking, and jurisdiction-specific disclosures remain limited. The discussion highlights that voluntary transparency is shaped by stakeholder expectations, legitimacy concerns, and perceived reputational and commercial risks, leading to selective disclosure. Regulatory compliance emerges as the primary driver of tax reporting, whereas voluntary practices are influenced by firm-specific and contextual factors. The results hold relevance for investors, regulators, and policymakers seeking greater corporate accountability, and for standard-setters aiming to enhance the consistency and depth of tax transparency reporting. Overall, the study enriches the limited literature on corporate tax transparency in emerging markets by offering contemporary empirical evidence from South Africa and identifying key areas requiring improvement in voluntary tax disclosures.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://www.mdpi.com/2227-7072/14/4/97/pdf?version=1775815109first seen 2026-05-15 18:44:13 · last seen 2026-08-02 06:34:27
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