miscommunication and distrust in the international tax debate · miscommunication & distrust in...

Miscommunication and Distrust in the International Tax Debate

Prof. dr. S.C.W. Douma

12 September 2018

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Introduction

Austerity measures after crisisPessimismFrustration and Distrust Taking stock, analysis and outlook

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Part I

The international tax debate: state of play

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Introduction

My personal experienceDutch, UK and global perspectives

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Dutch perspective

Tax advisorsBusinessNGOsMinistry of FinanceTax AuthoritiesEuropean CommissionAcademia

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British perspective

Large academic studies by Henley Business School (2015 and 2017) Oxford University Centre for Corporate Reputation (2016) Results

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Global perspective

Association of Chartered Certified Accountants (2017)

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Concluding remarks

Intense debate: ‘miscommunication’ and ‘distrust’Why is this so?

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Part II

Understanding the debate through communication science

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Models of communication

Transmission modelPublicity modelReception model

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Public Opinion

Rational information exchangeSocial control 'Social fact’ of aggregated individual opinions by the media

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Role of the media

Agenda setting, priming and framingReporting in times of economic downturnRole of the media in international tax

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Concluding remarks

NGOs seem best placed to get their views acrossDo we now know why?

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Part III

Way forward

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Two issues

Towards a public opinion of better qualityMedia ethics