Tax avoidance strategies of multinational corporations – Complete Phd and Masters Thesis

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Introduction

Tax avoidance strategies of multinational corporations have become a topic of increasing interest and concern in recent years. As global businesses expand their operations across borders, they often exploit gaps in international tax laws to minimize their tax liabilities. This practice has significant implications for national economies, as it reduces the amount of revenue that governments can collect to fund public services and infrastructure.

This thesis will explore the various tax avoidance strategies employed by multinational corporations and their impact on both national economies and society as a whole. By examining the methods used by these companies to minimize their tax obligations, this research aims to shed light on the broader implications of such practices and propose potential solutions to address this issue.

Chapter 1: Introduction
1.1 Introduction
1.2 Background of study
1.3 Problem Statement
1.4 Objective of study
1.5 Limitation of study
1.6 Scope of study
1.7 Significance of study
1.8 Structure of the Thesis
1.9 Definition of terms

Chapter 2: Literature Review
2.1 Overview of tax avoidance by multinational corporations
2.2 Theoretical frameworks for understanding tax avoidance
2.3 Empirical studies on tax avoidance strategies
2.4 Legal and ethical considerations
2.5 Impact on national economies
2.6 Regulatory responses to tax avoidance
2.7 Case studies of multinational corporations
2.8 Global trends in tax avoidance
2.9 Tax avoidance and corporate social responsibility
2.10 Future research directions

Chapter 3: Research Methodology
3.1 Research design
3.2 Data collection methods
3.3 Sampling techniques
3.4 Data analysis procedures
3.5 Ethical considerations
3.6 Validity and reliability
3.7 Limitations of the study
3.8 Research assumptions
3.9 Data interpretation
3.10 Research implications

Chapter 4: Discussion of Findings
4.1 Overview of findings
4.2 Analysis of tax avoidance strategies
4.3 Implications for national economies
4.4 Recommendations for policy makers
4.5 Ethical considerations
4.6 Comparison with existing literature
4.7 Potential impact on corporate behavior
4.8 Future research opportunities

Chapter 5: Conclusion and Summary
5.1 Summary of key findings
5.2 Implications for future research
5.3 Policy recommendations
5.4 Conclusion

Thesis Overview

Tax avoidance strategies of multinational corporations have become a significant issue in the global economy. This thesis aims to explore the various methods used by these companies to minimize their tax liabilities, the impact of such practices on national economies, and potential solutions to address this issue. Through a comprehensive literature review, detailed research methodology, and in-depth discussion of findings, this research will provide valuable insights into the complex world of tax avoidance by multinational corporations.

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