Please use this identifier to cite or link to this item: http://hdl.handle.net/2445/169772
Title: Tax avoidance and tax ethics in technological companies
Author: González Artés, Alba
Director/Tutor: Salguero Dominguez, José María
Keywords: Empreses multinacionals
Frau fiscal
Responsabilitat fiscal
Treballs de fi de grau
International business enterprises
Tax planning
Bachelor's thesis
Issue Date: Jul-2020
Abstract: [eng] Tax avoidance is likely the most misconstrued word in the tax world. It is accepted that researchers and specialists infrequently utilize the term and use it related terms like “tax evasion” or “tax fraud". These words now mentioned are favored for the most part as a result of the setting in which they are utilized and the general absence of comprehension of the significance and ideas of tax avoidance. However, as we have seen over the years, this term has appeared related to practices of big enterprises, most of them in the technological industry. Which thanks to the difficulties the authorities find out when taxing those enterprises and the practices itself, both take a toll on the countries tax administrations. Nevertheless, apart from the mechanism the OCDE and the European Commission can implement, there is as well the role tax ethics is playing on those companies. Therefore, a further analysis on that matter is required. Therefore, the main point of this research is to respond to an assumption that there is unfair competition within Europe and the need to eliminate it.
Note: Treballs Finals del Grau d'Empresa Internacional, Facultat d'Economia i Empresa, Universitat de Barcelona, Curs: 2019-2020 , Tutor: José María Salguero Dominguez
URI: http://hdl.handle.net/2445/169772
Appears in Collections:Treballs Finals de Grau (TFG) - Empresa Internacional

Files in This Item:
File Description SizeFormat 
TFG_GEI_GONZALEZ_ALBA_JUL20.pdf1.13 MBAdobe PDFView/Open


This item is licensed under a Creative Commons License Creative Commons