Avoidance and evasion of taxes in a new global context

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dc.contributor.authorSchmiedle, L.
dc.contributor.authorWehner, R.
dc.date.accessioned2019-11-22T13:04:00Z
dc.date.available2019-11-22T13:04:00Z
dc.date.issued2019
dc.description1. Abbott, Jason P. (1999): Offshore finance centers and tax havens. The rise of capitalism, Palgrave/Macmillan 2. Gordon, Richard A. (2002): Tax Havens and Their Use by United States Taxpayers - An Overview, Washington DC 3. Ely, Jonathan (2016): Why should the rich pay less tax than the others? [online] Retrieved from: http://www.ft.com/cms/s/0/5ede51b4-fa53-11e5-b3f6 11d5706b613b.html#axzz4DcnYFnSy (assessed August 19, 2019) 4. EU (2016): [online] Retrieved from: http://ec.europa.eu/taxation_customs/taxation/tax_fraud_evasion/a_huge_problem/index_en.htm (Assessed September 10, 2019) 5. FATCA (2016): United States Treasury department. Resourse Center [online] Retrieved from http://www.treasury.gov/resource-center/tax-policy/treaties/Pages/FATCA.aspx (Assessed August 19, 2019) 6. Financial Secrecy Index (2015): [online] Retrieved from: http://www.financialsecrecyindex.com/introduction/fsi-2015-results (Assessed September 4, 2019) 7. finanzen.net (2016): [online] Retrieved from: http://www.finanzen.net/bilanz_guv/Amazon (Assessed August 19, 2019) 8. FinGlobal (2018) [online] Retrieved from: https://www.finglobal.com/2018/01/30/low-tax-countries-in-europe (Assessed Sept 10, 2019) 9. gov.uk (2016): [online] Retrieved from: https://www.gov.uk/government/policies/uk-overseas-territories (Assessed August 15, 2019) 10. Gravelle, Jane (2015): [online] https://www.fas.org/sgp/crs/misc/R40623.pdf (Assessed August 15, 2019) 11. Hadnum, Lee (2016): How big companies und the rich use tax havens [online] Retrieved from: http://www.wealthprotectionreport.co.uk/public/HowBigCompaniesandtheRichUseTaxHavens.cfm (August 19, 2019) 12. Harolds, Louis R. (1959): Some legal problems arising out of foreign flag operations, Vol. 13. 28 (2): [pdf file]. Retrieved from: 14. http://ir.lawnet.fordham.edu/cgi/viewcontent.cgi?article=1629&context=flr (Assessed August 19, 2019) 15. Henry, James S. (2012): The Price of Offshore Revisited, Tax Justice Network. Retrieved from: www.taxjustice.net/cms/upload/pdf/Price_of_Offshore_Revisited_120722.pdf (Assessed August 22, 2019) 16. ITF (2016): [online] Retrieved from: http://www.itfglobal.org/de/transport-sectors/seafarers/in-focus/flags-of-convenience-campaign/, (Assessed August 19, 2019) 17. Jenkins, Patrick (2016): City of London elite blame inequality for Brexit. [online] Retrieved from: http://www.ft.com/cms/s/0/e7c27ef0-3ba9-11e6-9f2c-36b487ebd80a.html, (Assessed August 22, 2019) 18. Karkinsky, Tom; Riedel, Nadine (2012): Corporate Taxation and the Choice of Patent Location within Multinational Firms, Journal of International Economics. Vol. 88 (1) 19. LOWTAX (2016): [online] Retrieved from: http://www.lowtax.net/information/netherlands/netherlands-royalty-conduit-companies.html, (Assessed August 19, 2019) 20. Murphy, Richard (2011): Tax havens report, Tax research LLP 2011, p.59 21. Neighbour, John (2008): Transfer Pricing: Keeping it at arm´s length. OECD Center for Tax Policy and Administration [online] Retrieved from: http://www.oecdobserver.org/news/archivestory.php/aid/670/Transfer_pricing:_Keeping_it_at_arms_length.html (Accessed August 19, 2019) 22. OECD (2016): Base Erosion and Profit Shifting [online] Retrieved from: https://www.oecd.org/tax/beps (Assessed September 5, 2019) 23. OXFAM (2018): https://www.oxfam.org/en/research/stopping-scandals-five-ways-governments-can-end-tax-avoidance (Assessed August 19, 2019) 24. Palan, Ronen; Murphy, Richard; Chavagneux, Christian (2010): Tax Havens How Globalization 25. Really Works, Cornell University Press 26. Shah, Anup (2013): Tax Avoidance and Tax Havens; Undermining Democracies, [online] Retrieved from http://www.globalissues.org/print/article/54 (Accessed August 19, 2019) 27. Sikka, Prem (2012): The Pin-Stripe Mafia: How Accountancy Firms Destroy Societies [pdf file] Retrieved from:http://www.publishwhatyoupay.no/en/conference-2012/presentations-and-videos/videos-and-presentations-financial-secrecy-conference (Assessed August 19, 2019)en_US
dc.description.abstractOver the past decades, the global use of tax havens increased in a way that international tax avoidance and tax evasion turns out to be one of the biggest concerns of most OECD Member countries. Countries lose a lot of money, which they desperately need to spend on education, health systems, or infrastructure. Furthermore, the citizens feel unequally treated and lose confidence into the political and legal systems of their countries. Taking this into consideration the global movement of avoiding or evading taxes affects the basis of modern democracies by eroding their middle class societies.en_US
dc.identifier.citationThe 4th International Scientific Conference: "Challenges of Globalization in Economics and Business", Tbilisi, 2019, pp. 438-445en_US
dc.identifier.isbn978-9941-13-890-4
dc.identifier.urihttps://dspace.tsu.ge/handle/123456789/560
dc.language.isoenen_US
dc.publisherIvane Javakhishvili Tbilisi State University Pressen_US
dc.titleAvoidance and evasion of taxes in a new global contexten_US
dc.typeArticleen_US
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