Internets effekt på skatteplanering - en fallstudie
FöretagsekonomiBusiness administration - informationBusiness administration - international businessInternetSkatteplaneringGlobalisering
We have seen a revolution in the area of communication on a worldwide scale. We
begin talking
about terms as globalisation, integration and deregulation of the financial
market. Companies have
been tax planning for decades, the questions is if Internet has made an
increase of companies than
uses tax planning and which roll Internet plays. It is hard to really pinpoint
all the effects of the
Internet because of the relatively new area of research. This thesis will take
various factors under
study such as globalisation, development of the offshore industry and the fight
against harmful
taxation by the OECD and other organisations in order to describe the effects
of Internet. Another
factor taken under consideration is the attitude toward using the Internet in
order to evade (avoid)
tax. The Internet increases secrecy in transactions, probably a cause to the
sudden explosion of online
transactions partly made by Internet. At the same time the tax level vary
considerably from country
to country and the thesis discuss the effect on high tax nations if there will
be a fierce global tax
competition and how countries like Sweden with the worlds highest taxes manage
to maintain a high
level of welfare.