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The Role of Tax Havens in Tax Avoidance by Multinationals

In: Contemporary Trends in Accounting, Finance and Financial Institutions

Author

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  • Małgorzata Kutera

    (Jagiellonian University)

Abstract

Today, multinationals play a leading role in shaping the economic relations in the world. Their investment decisions lead to huge capital flows which have a direct impact on the budgets of many states. A key role in this process is played by the differences in tax systems, which allow the profits generated to be taxed at the minimum percentage rate (or none at all) depending on the location in which the business is actually run. This leads to intentional tax avoidance, which has now become one of major economic problems and significantly contributes to the increasing socio-economic inequality. The main purpose of this publication is to present the scale of tax avoidance by multinationals and how this impacts the capital flows in the global economy. This article is mainly based on an analysis of financial figures of the largest supranational enterprises and selected macroeconomic ratios.

Suggested Citation

  • Małgorzata Kutera, 2018. "The Role of Tax Havens in Tax Avoidance by Multinationals," Springer Proceedings in Business and Economics, in: Taufiq Choudhry & Jacek Mizerka (ed.), Contemporary Trends in Accounting, Finance and Financial Institutions, pages 111-121, Springer.
    • Handle: RePEc:spr:prbchp:978-3-319-72862-9_9
    DOI: 10.1007/978-3-319-72862-9_9
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