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Tax avoidance methods practiced by MNEs in the European Union

Author

Listed:
  • Laurențiu-Mihai TĂNASE

    (Bucharest University of Economic Studies, Romania)

  • Irene-Ioana DRĂGHICI

    (Bucharest University of Economic Studies, Romania)

  • Norina POPOVICI

    ("Ovidius" University of Constanta, Romania)

Abstract

In the context of globalization, some companies have developed beyond the perspectives of their borders, becoming multinational companies. This way of development confers multiple advantages that can generate efficiency, competitiveness and profit. The decisions on which companies base their choice of states take into account aspects such as economic growth or corporate tax rates. In the context where some countries have strong economies and represent promising markets but have a high level of taxation compared to other countries, multinational companies choose to access promising markets while using various methods of tax avoidance. The purpose of this paper is to determine the tax avoidance methods practiced by multinational companies in the European Union and their mode of operation. We hope that this research can provide a broad perspective on ways to avoid taxation when debating fiscal policies.

Suggested Citation

  • Laurențiu-Mihai TĂNASE & Irene-Ioana DRĂGHICI & Norina POPOVICI, 2023. "Tax avoidance methods practiced by MNEs in the European Union," Theoretical and Applied Economics, Asociatia Generala a Economistilor din Romania / Editura Economica, vol. 0(Special, ), pages 215-220.
    • Handle: RePEc:agr:journl:v:xxx:y:2023:i:special:p:215-220
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    References listed on IDEAS

    as
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    2. Laura Vasilescu, 2014. "ACCESSING FINANCE FOR INNOVATIVE EU SMEs KEY DRIVERS AND CHALLENGES," Economic Review: Journal of Economics and Business, University of Tuzla, Faculty of Economics, vol. 12(2), pages 35-47.
    3. Túlio A. Cravo & Caio Piza, 2019. "The impact of business-support services on firm performance: a meta-analysis," Small Business Economics, Springer, vol. 53(3), pages 753-770, October.
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