Tax Avoidance: An Examination Of Incentives And Disincentives

Abstract

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.