Unified Metrics Library - Tax investigations

Helper question

Has the company been involved in any tax related lawsuits or offenses investigated by a judicial/regulatory process, during the period?


Companies have an obligation to comply with tax legislation and a responsibility to their stakeholders to meet expectations of good tax governance.


Boolean: Yes or No


The organization’s tax compliance and transparency, as well as its exposure to tax risks and liabilities, are evaluated by this indicator. It requires the organization to disclose any scrutiny or challenges from tax authorities or courts regarding its tax affairs during the reporting period.

Regulatory Definition

Tax fraud is a form of deliberate evasion of tax which is generally punishable under criminal law. The term includes situations in which deliberately false statements are submitted or fake documents are produced.



A taxpayer may underreport their income, overclaim their deductions, use a fake identity, or hide their assets in offshore accounts.