Close up of a series of bubbles floating in the air

Why Responsible Tax?

“No man is an island.” – John Donne

In today’s rapidly changing world, and as a result of the ongoing impacts of COVID-19, collective responses and government revenues are increasingly required for a global recovery and a sustainable investment in the future. At the same time environmental, social and governance (ESG) issues, including tax transparency, are rising higher both on leadership and citizens’ agendas globally.

Who pays what amount of tax, where and when are complex issues that require sustained and inclusive discussion.

Responsible Tax involves engaging in the debate on tax, looking to build consensus and understanding between business, decision-makers and civil society in a constructive and transparent way to help ensure outcomes are seen to be fair and effective.

Global Tax Principles

Principles for a Responsible Tax Practice bring to life KPMG's values and Global Code of Conduct in a way that is meaningful for the every-day situations we face as tax professionals.

  1. Be supported by a valid basis in law;
  2. Be based on the assumption that all material facts will be known to tax authorities and all relevant disclosure requirements are properly made;
  3. Be tailored to the particular circumstances of our clients, address any requirements of substance and purpose, and consider the intention of the legislators;
  4. Clearly explain the technical merits and sustainability of relevant options available to our clients; and
  5. Consider any reputational risk and the impact on stakeholders and communities where these are practical to assess.

We require all KPMG people to act lawfully and with integrity in dealing with tax authorities and our clients and we aim to be fully compliant with all relevant requirements.

Latest content

Image of Tax and the Circular Economy: The African perspective

Tax and the Circular Economy: The African perspective

A virtuous circle?

19 Dec 2022
4 min
Image of Tax and the Circular Economy: The European perspective

Tax and the Circular Economy: The European perspective

A virtuous circle?

16 Dec 2022
4 min
Image of Tax and ESG: The view in Denmark

Tax and ESG: The view in Denmark

The ESG agenda is becoming an increasingly strategic issue for heads of tax, as demonstrated by the focus of investors and regulators on tax transparency and public disclosures. While not so long ago in Denmark, and as is still the case in other countries, heads of tax and investors debated on the need for tax transparency, the conversation here has now moved to what exactly to report on, and how the information and data disclosed by companies on their tax affairs should and will be used by investor and other stakeholders.


We are grateful to all of our contributors, including:

Grant Wardell-Johnson, Head of Global Tax Policy, KPMG International, KPMG International

Grant Wardell-Johnson

Head of Global Tax Policy, KPMG International at KPMG International

Robert Phillips, Author, Commentator & CEO, Jericho Chambers

Robert Phillips

Author, Commentator & CEO at Jericho Chambers

Chris Morgan, Global Leader for the KPMG Responsible Tax Program, KPMG LLP

Chris Morgan

Global Leader for the KPMG Responsible Tax Program at KPMG LLP

Julia Endres, KPMG in Germany

Julia Endres

at KPMG in Germany

Becky Knight, Manager, Global Tax Policy, KPMG International

Becky Knight

Manager, Global Tax Policy at KPMG International

Francois Marlier, Manager, Compliance Management & Transformation, KPMG Acor Tax

Francois Marlier

Manager, Compliance Management & Transformation at KPMG Acor Tax

Register today

Please register to receive updates, view and add comments to articles and/or submit your own stories about Responsible Tax

  • Receive updates
  • Exclusive access to events
  • Comment and engage
  • Personalised for you

Already registered? Sign in now