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HEC-Ecole de gestion de l'Université de Liège
HEC-Ecole de gestion de l'Université de Liège
MASTER THESIS
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Tax Avoidance: An Examination Of Incentives And Disincentives

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Hallaoua, Zaynab ULiège
Promotor(s) : Torsin, Wouter ULiège
Date of defense : 4-Sep-2023/8-Sep-2023 • Permalink : http://hdl.handle.net/2268.2/18893
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Title : Tax Avoidance: An Examination Of Incentives And Disincentives
Translated title : [fr] Les Motivations Et Freins De L'Optimisation Fiscale
Author : Hallaoua, Zaynab ULiège
Date of defense  : 4-Sep-2023/8-Sep-2023
Advisor(s) : Torsin, Wouter ULiège
Committee's member(s) : Capodici, Giuseppina ULiège
Language : English
Number of pages : 44
Keywords : [en] Tax avoidance Tax planning
Discipline(s) : Business & economic sciences > Accounting & auditing
Institution(s) : Université de Liège, Liège, Belgique
Degree: Master en sciences de gestion, à finalité spécialisée en Financial Analysis and Audit
Faculty: Master thesis of the HEC-Ecole de gestion de l'Université de Liège

Abstract

[en] This study addresses the pressing issue of corporate tax avoidance's global impact. It explores strategies, motivations, and ethical dimensions, guided by the question of incentives shaping tax behavior. Findings highlight consequences like reduced government revenue and global competitive imbalances. Collaborative initiatives and public pressure are driving responsible tax practices. The research offers actionable insights for policymakers and industry, emphasizing fairness and transparency. Acknowledging limitations, it suggests future research directions for a holistic perspective on tax planning practices and cross-cultural ethics. This study advances our understanding of corporate tax planning's complexities, providing practical guidance for ethical tax behavior in a dynamic business landscape.


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  • Hallaoua, Zaynab ULiège Université de Liège > Master sc. gest., à fin.

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  • Total number of views 23
  • Total number of downloads 13










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