Tax transparency, tax avoidance and stakeholder education


  • Victoria Torino Certified Public Accountant, worked for numerous nonprofits


Sustainable development, tax transparency, stakeholders’ education, tax avoidance


Tax transparency is slowly becoming a new norm. In our article, we made an attempt to look at tax transparency as a tool to combat tax avoidance from the social-historical perspective. We concluded that although there are many developments in the field of tax transparency to raise public awareness and introduce voluntary and mandatory public disclosures for multinational companies, stakeholders’ formal education on the matter is needed to help achieve better results. Social contract theory and the social cost of tax avoidance should be the necessary parts of such education. 

Author Biography

Victoria Torino, Certified Public Accountant, worked for numerous nonprofits

Victoria Torino

Victoria Torino is a senior finance professional with extensive management and nonprofit experience. She has a Master's degree in Jurisprudence from Texas A&M and an MD in Science in Accountancy from the State University of New York. She is a certified accountant licensed with Virginia and North Carolina boards of CPA and a licensed tax professional with the IRS. E-mail:


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How to Cite

Torino, V. (2022). Tax transparency, tax avoidance and stakeholder education. Review of International and European Economic Law, 1(2), 139–152. Retrieved from