Bitte verwenden Sie diesen Link, um diese Publikation zu zitieren, oder auf sie als Internetquelle zu verweisen: https://hdl.handle.net/10419/219792 
Autor:innen: 
Erscheinungsjahr: 
2016
Schriftenreihe/Nr.: 
Institute of Economic Research Working Papers No. 9/2016
Verlag: 
Institute of Economic Research (IER), Toruń
Zusammenfassung: 
The main aim of this study is to draw attention to the significant problem of tax avoidance by multinational corporations. In the times of globalization, tax competition among countries and development of modern technology transnational corporations can operate with complex financial transactions to reduce to the minimum the amount of tax or completely avoid taxation. Governments in many countries due to the dreinage of public finances are forced to take measures that will minimize the range of the problem. Losses are counted in billons and there's a growing tendency. Without taxes, which are the basis for state's budget and finance all public good and services, further development of country is impossible. It is necessary for all countries to cooperate in order to counteract tax avoidance and develope new systems of taxation of multinational corporations.
Schlagwörter: 
corporate tax avoidance
taxation
multinational corporations
globalization
tax havens
fiscal drainage
JEL: 
F5
F6
G3
H2
H3
Creative-Commons-Lizenz: 
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Dokumentart: 
Working Paper

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