Sustainable Tax and Accounting Reporting in Building a New Tax Culture

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

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