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Sustainable Tax and Accounting Reporting in Building a New Tax...
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Sustainable Tax and Accounting Reporting in Building a New Tax Culture

A special issue of Journal of Risk and Financial Management (ISSN 1911-8074). This special issue belongs to the section "Sustainability and Finance".

Deadline for manuscript submissions: 1 June 2025 | Viewed by 6145

Special Issue Editors

Dr. Lidija Hauptman

E-Mail Website
Guest Editor
Faculty of Economics and Business, University of Maribor, 2000 Maribor, Slovenia
Interests: accounting; tax accounting; financial accounting and reporting; financial analysis; management accounting; auditing; tax corporate governance
Dr. Ivana Pavić

E-Mail Website
Guest Editor
Faculty of Economics and Business, University of Zagreb, 10000 Zagreb, Croatia
Interests: accounting; international accounting; ifrs; state audit; state audit institutions

Special Issue Information

Dear Colleagues,

The Sustainable Development Goals will be achieved through the improved mobilization of tax revenues and the transformation of tax culture among taxpayers (both institutional and individuals). Taxpayers are exposed to an increasing complexity of regulations and policies, new technologies, and new reporting demands from international organizations, which exert pressure on them to transparently report, affecting the strategy and implementation of tax compliance. It is expected that greater transparency and fairness in the global taxation system, which must be sustainable oriented, will be achieved through numerous tax and accounting reporting standards that have been adopted recently by various international professional institutions. Companies are required to adhere to tax laws and also have a duty to their stakeholders and communities to fulfill the expectations of effective tax governance. Meanwhile, for individual taxpayers, new mechanisms are being established to promote tax-sustainable behaviour. This Special Issue 'Sustainable Tax and Accounting Reporting in Building a New Tax Culture' is interested in the ideas presented in the following keywords.

Dr. Lidija Hauptman
Dr. Ivana Pavić
Guest Editors

Manuscript Submission Information

Manuscripts should be submitted online at www.mdpi.com by registering and logging in to this website. Once you are registered, click here to go to the submission form. Manuscripts can be submitted until the deadline. All submissions that pass pre-check are peer-reviewed. Accepted papers will be published continuously in the journal (as soon as accepted) and will be listed together on the special issue website. Research articles, review articles as well as short communications are invited. For planned papers, a title and short abstract (about 100 words) can be sent to the Editorial Office for announcement on this website.

Submitted manuscripts should not have been published previously, nor be under consideration for publication elsewhere (except conference proceedings papers). All manuscripts are thoroughly refereed through a single-blind peer-review process. A guide for authors and other relevant information for submission of manuscripts is available on the Instructions for Authors page. Journal of Risk and Financial Management is an international peer-reviewed open access monthly journal published by MDPI.

Please visit the Instructions for Authors page before submitting a manuscript. The Article Processing Charge (APC) for publication in this open access journal is 1400 CHF (Swiss Francs). Submitted papers should be well formatted and use good English. Authors may use MDPI's English editing service prior to publication or during author revisions.

Keywords

  • sustainable tax systems
  • sustainability reporting
  • sustainable accounting reporting
  • ISSB standards and reporting
  • tax transparency standards
  • common reporting standard (CRS)
  • GRI 207
  • country-by-country reporting
  • tax audit
  • tax aggressiveness
  • tax compliance
  • tax strategy and tax governance
  • sustainability tax strategy
  • tax frameworks
  • tax risk management
  • sustainable tax behaviour
  • tax culture

Published Papers (3 papers)

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Research

19 pages, 301 KiB  
Article
The Impact of Audit Oversight Quality on the Financial Performance of U.S. Firms: A Subjective Assessment
by Rebecca Abraham, Hani El Chaarani and Zhi Tao
J. Risk Financial Manag. 2024, 17(4), 151; https://doi.org/10.3390/jrfm17040151 - 10 Apr 2024
Viewed by 596
Abstract
Audit committees are appointed by the board of directors of corporations to oversee the financial reporting process, monitor financial control processes, hire and assess independent auditors, and communicate findings with management and auditors. We propose two new measures of audit oversight quality. The [...] Read more.
Audit committees are appointed by the board of directors of corporations to oversee the financial reporting process, monitor financial control processes, hire and assess independent auditors, and communicate findings with management and auditors. We propose two new measures of audit oversight quality. The first measure is purely subjective, in that it scores audit committees on a scale based on their ability to fulfill one or more of their responsibilities, as mentioned in annual reports, Form 10-K and DEF 13A. The second measure concerns audit committee activity, as it measures the number of times the term ‘audit committee’ is mentioned in these documents. Both measures were obtained for U.S. pharmaceutical companies and energy companies from 2010 to 2022. The audit oversight quality measures were regressed in regard to profitability (measured by return on assets and return on equity), debt capacity (measured by equity multiplier), and firm value (measured by Tobin’s q and economic value added). Audit oversight quality, using both measures, reduces the return on equity. Audit oversight quality, using both measures, had a disciplining effect on debt. Increases in the oversight of increasing debt discourage the propensity to increase borrowing using collateral (debt capacity), and reduce investor returns through investment in debt-financed projects (return on equity). Audit oversight quality, using both measures, exhibited a size effect on the firm’s value, in that an increase in the firm size with high audit oversight quality increases the firm’s value. However, it is possible that only the first measure of audit oversight quality significantly increased the firm’s value, as only the first measure exhibited robustness to the endogeneity effect of size. Full article
(This article belongs to the Special Issue Sustainable Tax and Accounting Reporting in Building a New Tax Culture)
32 pages, 1129 KiB  
Article
Tax Compliance in Slovenia: An Empirical Assessment of Tax Knowledge and Fairness Perception
by Lidija Hauptman, Berislav Žmuk and Ivana Pavić
J. Risk Financial Manag. 2024, 17(3), 89; https://doi.org/10.3390/jrfm17030089 - 20 Feb 2024
Viewed by 1391
Abstract
Complex tax systems can result in tax evasion, which further impacts the revenues necessary to achieve sustainable development goals. Enhancing taxpayer education, tax knowledge, and tax fairness perception is essential for boosting revenues to support societal sustainability. The aim of this study was [...] Read more.
Complex tax systems can result in tax evasion, which further impacts the revenues necessary to achieve sustainable development goals. Enhancing taxpayer education, tax knowledge, and tax fairness perception is essential for boosting revenues to support societal sustainability. The aim of this study was to assess the levels of tax knowledge and tax fairness perception within the Slovene taxpayer population, with a specific focus on the differences related to gender and settlement size. Further, the connections between tax knowledge and various aspects of tax fairness were explored. The Kruskal–Wallis test was used to assess the statistical significance of gender and settlement size differences and the Kendall’s coefficient of rank to determine the association between the tax knowledge and fairness perception dimensions. The results provide evidence that highlights disparities in tax knowledge between male and female taxpayers (p-value = 0.0116). Additionally, this study demonstrates that settlement size does not significantly impact tax knowledge perception among Slovene taxpayers (p-value = 0.2067). However, tax fairness encompasses various dimensions, and our research reveals no disparities based on gender (p-value = 0.7263) or settlement size (p-value = 0.2786). When assessing the correlation between tax knowledge and tax fairness perception, the results indicate statistically significant but weak correlations in both directions, depending on the specific fairness dimension. Full article
(This article belongs to the Special Issue Sustainable Tax and Accounting Reporting in Building a New Tax Culture)
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17 pages, 1251 KiB  
Article
Taxation Perspectives: Analyzing the Factors behind Viewing Taxes as Punishment—A Comprehensive Study of Taxes as Service or Strain
by Hunar Mohammed and Anita Tangl
J. Risk Financial Manag. 2024, 17(1), 5; https://doi.org/10.3390/jrfm17010005 - 21 Dec 2023
Cited by 1 | Viewed by 3872
Abstract
This research paper delves into the intricate relationship between taxpayers and taxation systems, seeking to understand the factors influencing individuals’ perceptions of taxes as either a service or a financial burden. The study employed online surveys to collect data from a diverse group [...] Read more.
This research paper delves into the intricate relationship between taxpayers and taxation systems, seeking to understand the factors influencing individuals’ perceptions of taxes as either a service or a financial burden. The study employed online surveys to collect data from a diverse group of participants, using both quantitative and qualitative research methods. The research findings demonstrate that people’s perceptions of taxes are not solely shaped by economic factors but are also influenced by psychological aspects, government communication, and societal norms. In economically developed countries, citizens tend to have more positive tax perceptions due to the visible benefits of their tax contributions. In contrast, less developed nations often see negative perceptions rooted in the lack of apparent returns on taxes paid. Additionally, the fairness of tax policies and government communication significantly impact how taxes are perceived. This research provides insights for policymakers on how to enhance tax compliance and improve taxpayer–government relations. It suggests that progressive and fair tax policies can lead to higher compliance rates and increased revenue collection. Furthermore, simplifying tax systems and reducing bureaucratic obstacles can make tax compliance more accessible and less burdensome. The study also offers international case studies for best practices that can be adapted to different contexts. This study sheds light on the multifaceted nature of tax perceptions and their impact on economic behavior. It underscores the importance of considering both economic and psychological factors, as well as government policies and communication, in shaping taxpayers’ views on taxation. Full article
(This article belongs to the Special Issue Sustainable Tax and Accounting Reporting in Building a New Tax Culture)
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