Analyzing the relationship between the quality of accounting disclosure and the mitigation of tax risks in economic enterprises: A case study
Keywords:
Accounting Disclosure, Risks, Tax Risks, Financial Reporting, Accounting TransparencyAbstract
This study aims to analyze the relationship between accounting disclosure and the mitigation of tax risks, with the overarching objective of enhancing the credibility and transparency of financial reporting. The paper begins by presenting the theoretical and conceptual framework of both accounting disclosure and tax risks, clarifying their key principles and the potential interconnections between them. It then proceeds to an empirical investigation that examines the impact of accounting disclosure practices on reducing tax risks within the practical accounting environment. The findings reveal that compliance with appropriate and comprehensive accounting disclosure requirements significantly contributes to mitigating tax risks and enhances the reliability and informational value of financial reports. This, in turn, supports more informed decision-making by various stakeholders.
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