基于CSR（企业的社会责任）观点来看BEPS（税基侵蚀和利润转移）问题及解决方案

发布时间：2024-02-26 15:42

　　

【文章页数】：143 页

【学位级别】：硕士

【文章目录】：
ABSTRACT
ABBREVIATIONS
CHAPTER 1 INTRODUCTION
    1.1 RESEARCH IDEAS AND METHODOLOGY
        1.1.1. Research ideas
        1.1.2. Research methodology
    1.2 OBJECTIVE AND CONTENTS
        1.2.1. Objective of Research
        1.2.2. Contents of Research
    1.3 LITERATURE REVIEW
        1.3.1 Literature review of BEPS
        1.3.2 Literature review of tax as Corporate social responsibility issue
    1.4 CONTRIBUTION
        1.4.1 Theoretical contribution of research
        1.4.2 Practical contribution of research
CHAPTER 2 THEORETICAL FRAMEWORK
    2.1 BEPS (Base Erosion and Profit Shifting
        2.1.1 Background
        2.1.2 Concept of BEPS (Base Erosion and Profit Shifting)
            [1] Basic concept of BEPS
            [2] Tax evasion vs Tax avoidance vs Tax planning vs Tax compliance
        2.1.3 Incentives of BEPS (Factors that enabled BEPS)
            [1] Lack of unified tax system: Residence vs Source
            [2] Mismatch between existing tax system and changing world economy
            [3] Change of Multinational company's structure
            [4] Change of International Trade
        2.1.4 Mechanism of BEPS
            [1] Typical BEPS structures used internationally-DIDS
            [2] Fundamental pillars of MNE5s BEPS schemes
    2.2 CSR (Corporate Social Responsibility)
        2.2.1 Evolution of the discussions of CSR
        2.2.2 Definition of CSR
        2.2.3 BEPS in the perspective of CSR theories
            [1] Shareholder theory vs Stakeholder theory
            [2] Social contract theory
            [3] Social capital theory
            [4] Legitimacy theory
            [5] Three views of corporations
            [6] TBL (Triple Bottom Line)
            [7] CSR as risk management
CHAPTER 3 PROBLEMS & CASE ANALYSIS
    3.1 THE NEED OF SOLVING BEPS
        3.1.1 Magnitude of BEPS
        3.1.2 Unethical business operation practices
            [1] Negative impact on the countries
                a. Lack of public finance
                b. Increased tax burden of citizens
            [2] Negative impact on company reputation
            [3] Negative impact on economy
                a. Inefficient allocation of resources
                b. Unfair competition between MNEs and SMEs
    3.2 CASE ANALYSIS
        3.2.1 Introduction
            [1] Zambia
            [2] ABF, Illovo Sugar Group and Zambia Sugar
            [3] The Unsweet impact of Zambia Sugar on Zambia
        3.2.2 BEPS mechanisms used by ABF-Treaty shopping (Treaty Abuse)
            [1] Intra-group payments of income to tax havens
            [2] Interest payment
            [3] Income repatriation to home country
        3.2.3 Impact of BEPS on Zambia
        3.2.4 Reaction of Zambia to BEPS
        3.2.5 Implications in perspective of CSR
CHAPTER 4 SOLUTIONS FROM CSR PERSPECTIVE
    4.1 THE NEED OF THE PERSPECTIVE OF CSR FOR SOLOVING BEPS
        4.1.1. The very nature of BEPS
        4.1.2. Existing solutions and limitations
    4.2 TAX AS CSR AGENDA
        4.2.1 For companies
            [1] Setting corporate position in tax planning
            [2] Code of conduct
            [3] Tax policy
            [4] Tax reporting
        4.2.2 Consumers & Media
            [1] Why Consumers and Media should intervene?
            [2] How Consumers and Media can intervene?
                (1) Boycotting
                (2) Name and Shame by Media
        4.2.3 CSR academia
            [1] Sanction Tax as CSR agenda
            [2] Practical CSR guidelines with Tax experts
CONCLUSION & LIMITATIONS
REFERENCES
DEDICATION
RESUME



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