publication . Master thesis . 2014

Corporate tax avoidance:does the level of tax aggressiveness depend on economic factors?

Beyer, B. (Bianca);
Open Access English
  • Published: 13 Mar 2014
  • Publisher: University of Oulu
  • Country: Finland
Abstract
The purpose of this thesis is to find evidence about national-scale economic instability (especially reflected in the impacts of the financial crisis) being present also on a business level, namely in the form of corporate tax avoidance. A broad strand of literature copes with the topic of corporate tax avoidance. The research stems mostly from companies located in the United States. This thesis combines the approaches taken from US prior research with several cross-country comparisons in Europe in order to examine the influence of economic factors that are specific for each country on the level of corporate tax aggressiveness. The distinction between northern a...
Subjects
free text keywords: Accounting
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