The Global Attack on Tax Avoidance

Gustav Grønborg Franck, Daniel Theis Runchel, Martin Tuannhien Mac, Jahanzeeb Ahmed & Lars Seneca Bang

Studenteropgave: Semesterprojekt

Abstrakt

The issue of tax avoidance has been subject for recommended regulations by the G20 countries in collaboration with OECD. We examine the usefulness of market failure theory to explain the economic and political issues of tax avoidance. We test our hypothesis using theory through a deductive approach incorporating content analysis to find convergence(s) between tax avoidance methods identified and the efforts of the G20 BEPS action plan to respond to those methods.

UddannelserBasis - International Samfundsvidenskabelig Bacheloruddannelse, (Bachelor uddannelse) Basis
SprogEngelsk
Udgivelsesdato27 maj 2015

Emneord

  • OECD
  • G20
  • Globalization
  • Tax avoidance
  • Market failure theory
  • Social costs
  • Tax-planning