Institute media
The Department of Financial Studies the Post-graduate Institute for Accounting and Financial Studies at the University of Baghdad discussed the research titled (The Role of Implementing the Common Reporting Standard (CRS) in Limiting Aggressive Tax Practices – An Applied Research ) for the student Amna waleed alwan to obtain a higher diploma equivalent to a master’s degree in taxes and grants its holder All rights and privileges of a master’s degree.
This study aimed to demonstrate the role of the Common Reporting Standard (CRS) as an independent variable, through its dimensions of tax transparency, tax compliance, and banking secrecy, in reducing aggressive tax practices as a dependent variable. The research problem was framed by the central question: to what extent does the CRS contribute to reducing aggressive tax practices? To achieve this, a hypothetical framework was developed, along with several main and sub-hypotheses.
The study found statistically significant correlations between each dimension of the CRS (tax transparency, tax compliance, and banking secrecy) and the aggressive tax variable. This indicates that these dimensions, collectively and in an integrated manner, contribute to influencing this phenomenon. The most important finding of the study is the necessity of promoting the application of the CRS as an effective regulatory framework for reducing aggressive tax practices.
