Session 5: Tax, Business and Corruption
This session explores the relationship between taxation, the business sector and corruption. It will include a consideration of the role of multinational corporations and large advisory firms in creating a more ethical business framework in emerging countries; the relationship between corruption and tax avoidance; and an evaluation of the impact of petty corruption upon business activity in an emerging economy, with particular reference to the vital small business sector.
Moderator: Professor Chris Evans, UNSW Sydney
- The role of MNEs and advisers in promoting ethical business practices in developing countries - Presentation - Grant Wardell-Johnson, KPMG
- Is there a Relation between Money Laundering and Corporate Tax Avoidance? Empirical Evidence from the United States - Presentation - Professor Grant Richardson, University of Adelaide
- The impact of petty tax corruption on private sector development in Vietnam - Paper | Presentation - Professor Binh Tran-Nam, UNSW Sydney