Tax Avoidance by Multinational Enterprises and the Current International Tax System: an Ethical Perspective
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2021-08-30
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en
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Abstract
This thesis provides a comprehensive overview of the justness and fairness of the ramifications of tax avoidance by MNEs that can be attributed to the current international tax system. The ramifications of tax avoidance are the undermining of fair competition, erosion of governments’ tax bases, the increase of inequality, and the facilitation of free riding on public goods and services. These socioeconomic get normatively assessed for three different international taxation systems (the current international tax system, G7 tax deal, unitary taxation with formulary appointment). This thesis argues that an international tax system that mitigates these negative socioeconomic ramifications is, ceteris paribus, comparatively more just than the current international tax system. Normative analysis, by the means of nonideal theory, shows that unitary taxation with formulary appointment is comparatively more just than the current international tax system as it mitigates the negative socioeconomic ramifications. Therefore, this thesis opts for the adaptation of unitary taxation with formulary appointment.
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Faculteit der Managementwetenschappen