Ethical consideration in business: taxation avoidance
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Journal Title
Journal ISSN
Volume Title
School of Business |
Bachelor's thesis
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Author
Date
2024
Department
Major/Subject
Mcode
Degree programme
(Mikkeli) Bachelor’s Program in International Business
Language
en
Pages
30+8
Series
Abstract
This thesis titled "Ethical Consideration in Business: Taxation Avoidance" looks into the ethical challenges faced by multinational corporations (MNCs) regarding their tax avoidance strategies. This research explores the various methods employed by MNCs to minimize tax liabilities through legal frame-works and assesses the implications of these practices on both a financial and ethical basis. The study employs a quantitative analysis of secondary data, focusing on income before taxes, effective tax rates, and deferred tax assets and liabilities across several major corporations. Key findings reveal a wide landscape of tax planning, highlighting how MNCs strategies global tax regulations to optimize their financial outcomes while raising questions about the fairness and transparency of such strategies. The thesis proposes the need for international cooperation in tax regulation to ensure equitable contributions from MNCs, proposing a framework that balances legal compliance with ethical responsibilities.Description
Thesis advisor
Inci, A. CanKeywords
business etics, tax avoidance, multinational companies, accounting, finance
