In this thesis, I study the impact of institutional owners on corporate tax avoidance.
Whereas the public discussion regarding the subject is often about tax avoidance scandals and the fear of institutional investors being bad owners – the business world sees tax avoidance as a natural part of the business.
Many conversations about business ethics involve the question of if something is legal, is it ethical?
This research study examines participants’ personal ethical beliefs about tax havens, tax avoidance, tax evasion.
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