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Miscommunication and Distrust in the International Tax Debate
Prof. dr. S.C.W. Douma
12 September 2018
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Miscommunication & Distrust in Int'l Tax 2
Introduction
Austerity measures after crisisPessimismFrustration and Distrust Taking stock, analysis and outlook
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Miscommunication & Distrust in Int'l Tax 3
Part I
The international tax debate: state of play
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Miscommunication & Distrust in Int'l Tax 4
Introduction
My personal experienceDutch, UK and global perspectives
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Miscommunication & Distrust in Int'l Tax 5
Dutch perspective
Tax advisorsBusinessNGOsMinistry of FinanceTax AuthoritiesEuropean CommissionAcademia
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Miscommunication & Distrust in Int'l Tax 6
British perspective
Large academic studies by Henley Business School (2015 and 2017) Oxford University Centre for Corporate Reputation (2016) Results
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Miscommunication & Distrust in Int'l Tax 7
Global perspective
Association of Chartered Certified Accountants (2017)
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Miscommunication & Distrust in Int'l Tax 8
Concluding remarks
Intense debate: ‘miscommunication’ and ‘distrust’Why is this so?
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Miscommunication & Distrust in Int'l Tax 9
Part II
Understanding the debate through communication science
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Miscommunication & Distrust in Int'l Tax 10
Models of communication
Transmission modelPublicity modelReception model
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Miscommunication & Distrust in Int'l Tax 11
Public Opinion
Rational information exchangeSocial control 'Social fact’ of aggregated individual opinions by the media
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Miscommunication & Distrust in Int'l Tax 12
Role of the media
Agenda setting, priming and framingReporting in times of economic downturnRole of the media in international tax
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Miscommunication & Distrust in Int'l Tax 13
Concluding remarks
NGOs seem best placed to get their views acrossDo we now know why?
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Miscommunication & Distrust in Int'l Tax 14
Part III
Way forward
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Miscommunication & Distrust in Int'l Tax 15
Two issues
Towards a public opinion of better qualityMedia ethics
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