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Responsible Tax

Tax is often seen as the cornerstone of the social contract and the current environment has focused the world’s attention on the environmental consequences of what businesses do, pushing environmental, social and governance (ESG) to the forefront of leadership agendas globally. The global reality of tax demands both global conversation and action.

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The responsibility of companies to demonstrate the positive impact they are making for their people, their customers and society is creating a complex stakeholder environment that tax leaders must learn to navigate in the future.

KPMG tax professionals are united by our values, governed by our Global Tax Principles and Global Quality Framework, and driven by our purpose to inspire confidence and empower change. In addition to delivering a range of tax compliance and consulting services that align to our own responsible tax principles every day, KPMG professionals deliver targeted approaches to help tax leaders embrace their role in the broader ESG agenda through KPMG Tax Impact Reporting, while also engaging in sustained, inclusive and cohesive discussions through the KPMG Global Responsible Tax Project.


What we do


The goal of this global initiative is to reveal a shared understanding of how responsible tax at an international level works across corporations and tax jurisdictions – for both advanced and emerging economies – through roundtable discussions, online conversations, articles and our Global Tax Policy Leadership Team. 

The KPMG Global Responsible Tax Project is built on three core pillars:

  • Engaging in productive debate: We believe there is a need for the world to have a sustained, inclusive and coherent discussion about the key issues that are affecting and shaping taxation in the modern world. We recognize this is not easy terrain, and believe diverse voices are needed.
  • Convening diverse voices: Through the project, we bring together a truly diverse community of stakeholders – from academics to activists to businesses to non-governmental organizations – to have the open discussions necessary to help inform the tax debate.
  • Sharing insights and ideas: The project consists of both an online community and discussion forum, where anyone with a view is welcome to have their say, and a series of in-person and virtual roundtable discussions held all around the world.

Principles for a Responsible Tax Practice

  • Be supported by a valid basis in law;
  • Be based on the assumption that all material facts will be known to tax authorities and all relevant disclosure requirements are properly made;
  • Be tailored to the particular circumstances of our clients, address any requirements of substance and purpose, and consider the intention of the legislators;
  • Clearly explain the technical merits and sustainability of relevant options available to our clients; and
  • 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.

Our insights

Global Responsible Tax: Past, present and the future

Perspectives after 10 years from program participants

Public Tax Reporting

Understanding complexity; making disclosure meaningful

Inside global tax functions

Summary report: 2023 KPMG Global Tax Function Benchmarking Survey

Our people

Mr. Chris Morgan

Global Leader for the KPMG Responsible Tax Program

KPMG International

Grant Wardell-Johnson

Global Tax Policy Leader and Chair of the Global Tax Policy Leadership Group

KPMG International

David Linke

Global Head of Tax & Legal

KPMG International


Connect with us

KPMG combines our multi-disciplinary approach with deep, practical industry knowledge to help clients meet challenges and respond to opportunities. Connect with our team to start the conversation.

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