Abstract
Corporate tax policy has been the subject of increasing societal attention in recent years, in part due to the emergence of dozens of tax scandals. In response, new regulatory frameworks for tax transparency are emerging to combat tax evasion. This thesis focuses on the socio-economic changes of these new regulations in relation to corporate social responsibility. The first article examines the effects of the BEPS project reporting schemes (Files, CbCR) on the tax behavior of multinationals. To study this phenomenon, we construct a new measure of tax evasion based on IAS 12. Based on a French sample, the results of the linear regressions show that the Files alone, introduced in 2010, do not allow to fight tax evasion. On the other hand, with the addition of the CbCR in 2016, limited effects are discernible. The second article focuses on firms' tax disclosure to the public. A content analysis of the documents of firms listed on the SBF120 index is conducted using a new measure of tax transparency, which is based on GRI 207. The results reveal that companies with legitimacy-related risk factors (financial controversies, tax havens) communicate more about their tax policy. The third paper focuses on how NGOs construct their counter-narratives around tax havens to promote tax justice. The research mobilizes a mixed methodology: content analysis of public documents, study of tweets. The results reveal that norms (legal and social) have an influence on the key criteria used by actors in the construction of tax haven lists. While institutions, concerned with legal issues, emphasize tax transparency between jurisdictions and transfer pricing controls, NGOs are concerned with societal issues and retain tax incentives (such as tax rates) as an important criterion for their lists. To defend their point of view, NGOs have appropriated data from banks' CbCR reporting and created several accounting and statistical tools. These new narratives provide a critical look at the discourse and practices of banks in relation to the expectations of civil society. The thesis contributes to a better understanding of the socio-economic effects of the new tax transparency regulations.