ARGUMENTS IN FAVOR OF INTRODUCING THE GLOBAL CORPORATE MINIMUM TAX
In recent years, the multinational corporations have developed increasingly sophisticated and refined tax avoidance tax planning practices. As a result of these practices, many governments and international institutions have called for a reduction in tax bases and proposed various measures, which re...
Saved in:
| Main Author: | |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
University of Pitesti
2021-12-01
|
| Series: | Buletin ştiinţific: Universitatea din Piteşti. Seria Ştiinţe Economice |
| Subjects: | |
| Online Access: | http://economic.upit.ro/RePEc/pdf/2021_3_7.pdf |
| Tags: |
Add Tag
No Tags, Be the first to tag this record!
|
| _version_ | 1839598869582708736 |
|---|---|
| author | Daniela PÎRVU |
| author_facet | Daniela PÎRVU |
| author_sort | Daniela PÎRVU |
| collection | DOAJ |
| description | In recent years, the multinational corporations have developed increasingly sophisticated and refined tax avoidance tax planning practices. As a result of these practices, many governments and international institutions have called for a reduction in tax bases and proposed various measures, which resulted in an agreement in 2021, which provided the introduction of the global corporate minimum tax. This paper presents a number of arguments in favor of introducing this measure by analyzing the literature and empirical research on the taxes paid by the multinational corporations. |
| format | Article |
| id | doaj-art-a565bef897994a068c4f64a1c68e69ba |
| institution | Matheson Library |
| issn | 1583-1809 2344-4908 |
| language | English |
| publishDate | 2021-12-01 |
| publisher | University of Pitesti |
| record_format | Article |
| series | Buletin ştiinţific: Universitatea din Piteşti. Seria Ştiinţe Economice |
| spelling | doaj-art-a565bef897994a068c4f64a1c68e69ba2025-08-02T15:51:27ZengUniversity of PitestiBuletin ştiinţific: Universitatea din Piteşti. Seria Ştiinţe Economice1583-18092344-49082021-12-012036370ARGUMENTS IN FAVOR OF INTRODUCING THE GLOBAL CORPORATE MINIMUM TAXDaniela PÎRVU0University of PitestiIn recent years, the multinational corporations have developed increasingly sophisticated and refined tax avoidance tax planning practices. As a result of these practices, many governments and international institutions have called for a reduction in tax bases and proposed various measures, which resulted in an agreement in 2021, which provided the introduction of the global corporate minimum tax. This paper presents a number of arguments in favor of introducing this measure by analyzing the literature and empirical research on the taxes paid by the multinational corporations.http://economic.upit.ro/RePEc/pdf/2021_3_7.pdfcorporate tax; multinational corporations; tax avoidance. |
| spellingShingle | Daniela PÎRVU ARGUMENTS IN FAVOR OF INTRODUCING THE GLOBAL CORPORATE MINIMUM TAX Buletin ştiinţific: Universitatea din Piteşti. Seria Ştiinţe Economice corporate tax; multinational corporations; tax avoidance. |
| title | ARGUMENTS IN FAVOR OF INTRODUCING THE GLOBAL CORPORATE MINIMUM TAX |
| title_full | ARGUMENTS IN FAVOR OF INTRODUCING THE GLOBAL CORPORATE MINIMUM TAX |
| title_fullStr | ARGUMENTS IN FAVOR OF INTRODUCING THE GLOBAL CORPORATE MINIMUM TAX |
| title_full_unstemmed | ARGUMENTS IN FAVOR OF INTRODUCING THE GLOBAL CORPORATE MINIMUM TAX |
| title_short | ARGUMENTS IN FAVOR OF INTRODUCING THE GLOBAL CORPORATE MINIMUM TAX |
| title_sort | arguments in favor of introducing the global corporate minimum tax |
| topic | corporate tax; multinational corporations; tax avoidance. |
| url | http://economic.upit.ro/RePEc/pdf/2021_3_7.pdf |
| work_keys_str_mv | AT danielapirvu argumentsinfavorofintroducingtheglobalcorporateminimumtax |