The Study Of Ethical Perspectives Concerning Tax Avoidance By Multinational Corporations

Name

Jaap JG Aaldering, Georgia Southern UniversityFollow
William Brian Dowis, Georgia Southern UniversityFollow

Publication Date

4-4-2023

Major

Accounting (BBA)

Document Type and Release Option

Thesis (open access)

Faculty Mentor

Professor Brian Dowis

Abstract

This study explores the ethical side of accounting in the business world and tax avoidance by multinational corporations. In this study the extent of tax avoidance by multinational corporations and whether it is considered ethical will be examined. Different types of tax avoidance and tax evasion in combination with philosophical approaches and recent trends will be analyzed to study its morality. In this study, we use a survey to gain a deeper understanding of the ethics concerning tax avoidance and its complications from the perspective of college students. From this survey we learn about the perspectives of undergraduate and graduate students on the morality of tax avoidance.

Recommended Citation

Aaldering, Jaap JG and Dowis, William Brian, "The Study Of Ethical Perspectives Concerning Tax Avoidance By Multinational Corporations" (2023). Honors College Theses. 821.
https://digitalcommons.georgiasouthern.edu/honors-theses/821