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Corporate Tax Evasion in a Globalized Enivronment (Paperback)
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Corporate Tax Evasion in a Globalized Enivronment (Paperback)
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Diploma Thesis from the year 2006 in the subject Business economics
- Accounting and Taxes, grade: 1,3, University of Mannheim
(Volkswirtschaftslehre), course: Finanzwissenschaft und
Wirtschaftspolitik, language: English, abstract: Inhaltsangabe:
Abstract: There are only few results of empirical research about
corporate tax evasion and avoidance in comparison to individual tax
evasion. One reason is a lack of exact data. Moreover, due to the
nature of tax non-compliance it is not easy to calculate its
volume. There is set of empirical questions on which we can make
progress, such as the determinants of corporate evasion, for
example the impact of penalties on corporate tax directors in large
enterprises or the size of a company and the owner structure. It is
material for policymakers to know which characteristic of
enterprises let us assume that a firm evades more or less and which
circumstances enhance corporate tax evasion. We suggest that the
developments in a more globalized world may change incentives for
non-compliance of enterprises and change the options to evade
taxes, in particular for import or export firms. The growing
importance of transfer prices for tax directors of multinational
enterprises may emphasize this assumption. But not only large
multinational enterprises have options to evade taxes. Also smaller
companies controlled by private owners can misstate import and
export invoices in order to shift profits into low-tax countries or
tax haven countries or build up capital in the informal economy. We
analyze the existing basic theory and provide a critical discussion
to it. And we survey the existing empirical literature about
corporate tax evasion. Furthermore, we present the results of a
corporate tax survey in China and Germany. By this survey related
to import and export firms of all size, evidence is provided that
there are remarkable incentives to evade taxes by manipulation of
commercial invoices. We find that this type of tax evasion by impo
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