Η Μακροοικονομική Διερεύνηση της Διάβρωσης Φορολογικής Βάσης και Μετατόπισης Κερδών: Μία Συστηματική Βιβλιογραφική Ανασκόπηση

PDF
Δημοσιευμένα: Σεπ 4, 2024
DOI: https://doi.org/10.12681/elrie.7141
Αθανάσιος Γ. Βασιλάκης
Διεθνές Ελληνικό Πανεπιστήμιο
Περίληψη

Περίληψη


Ο κύριος σκοπός της εργασίας είναι η Συστηματική Βιβλιογραφική Ανασκόπηση (ΣΒΑ) των μακροοικονομικών επιπτώσεων της Διάβρωσης της Φορολογικής Βάσης και της Μετατόπισης Κερδών (Base Erosion and Profit Shifting - BEPS). Η επίτευξη του σκοπού πραγματοποιήθηκε με την αξιοποίηση του πλαισίου PRISMA (Preferred Reporting Items for Systematic Reviews and Meta – Analysis). Τα επιστημονικά άρθρα αντλήθηκαν από πέντε βάσεις δεδομένων (ABI-ProQuest, EBSCO, Google Scholar, Scopus, Web of Science) που δημοσιεύθηκαν από το 2003 έως 2022. Η ΣΒΑ βασίζεται σε 30 επιλεγμένες εργασίες που αντλούνται από 16.700 πηγές (μέγιστος αναφερόμενος αριθμός από Google Scholar). Οι 30 επιλεγμένες εργασίες ανακτήθηκαν από επιστημονικά περιοδικά που είναι καταχωρημένα σε τρεις διαφορετικές ακαδημαϊκές βάσεις δεδομένων [Scopus, Chartered Association of Business Schools (ABS), Web of Science (WoS)]. Η ΣΒΑ ταξινομεί τις εξαρτημένες και ανεξάρτητες μακροοικονομικές επιπτώσεις που προκαλεί η πρακτική των BEPS, όπως η όξυνση της διεθνούς φοροαποφυγής που έχουν δυσμενή αντίκτυπο στην Παγκόσμια και Ευρωπαϊκή Οικονομία.


Abstract


A Systematic Literature Review of the Macro-Economics of Base Erosion and Profit Shifting (BEPS) is the main purpose of this study. This has been achieved by a Preferred Reporting Items for Systematic Reviews and Meta-Analysis (PRISMA) that was conducted using five databases (ABI-ProQuest, EBSCO, Google Scholar, Scopus and Web of Science) published between 2003 and 2022. This review is based on 30 studies out of 16.700 (the larger number from Google Scholar) that were identified. The chosen 30 articles were retrieved as triple listed journals on Scopus, The Chartered Association of Business Schools (ABS) and Web of Science (WoS). Our approach aims to identify the serious dependent, independent and control macroeconomic issues that BEPS causes, such as severe acute international tax avoidance that has a destructive impact on the Global and European economies.


 

Λεπτομέρειες άρθρου
  • Ενότητα
  • Εισηγήσεις
Creative Commons License

Αυτή η εργασία είναι αδειοδοτημένη υπό το CC Αναφορά Δημιουργού 4.0.

Οι συγγραφείς των άρθρων που δημοσιεύονται στα πρακτικά του συνεδρίου για την «Εκπαίδευση, Δια Βίου Μάθηση, Έρευνα και Τεχνολογική Ανάπτυξη, Καινοτομία και Οικονομία»διατηρούν τα δικαιώματα πνευματικής ιδιοκτησίας επί των άρθρων τους. Άρθρα που δημοσιεύονται στα πρακτικά διατίθενται με άδεια Creative Commons 4.0 και σύμφωνα με την άδεια μπορούν να χρησιμοποιούνται ελεύθερα, με αναφορά στο/στη συγγραφέα και στην πρώτη δημοσίευση για μη κερδοσκοπικούς σκοπούς και με δικαίωμα τροποποίησης μόνον με παρόμοια διανομή (αν αναμείξετε, τροποποιήσετε, ή δημιουργήσετε πάνω στο υλικό, πρέπει να διανείμετε τις δικές σας συνεισφορές υπό την ίδια άδεια όπως και το πρωτότυπο)
Αναφορές
Alexander, A., De Vito, A., & Jacob, M. (2020). Corporate tax reforms and tax-motivated profit shifting evidence from the EU. Accounting and Business Research, 50, (4), 309-341. https://doi.org/10.1080/00014788.2020.1712649
Alstadsæter, A., Johannesen, N., & Zucman, G. (2018). Who owns the wealth in tax havens? Macro evidence and implications for global inequality. Journal of Public Economics, 162, 89–100. https://doi.org/10.1016/j.jpubeco.2018.01.008
Álvarez-Martínez, M. T., Barrios, S., d'Andria, D., Gesualdo, M., Nicodème, G., & Pycroft, J. (2022). How large is the corporate tax base erosion and profit shifting? A general equilibrium approach. Economic Systems Research, 34, (2), 167-198. https://doi.org/10.1080/09535314.2020.1865882
Becker, J., Johannesen, N., & Riedel, N. (2020). Taxation and the allocation of risk inside the multinational firm. Journal of Public Economics, 183, 104138. https://doi.org/10.1016/j.jpubeco.2020.104138
Beer, S., & Loeprick, J. (2014). Profit shifting: drivers of transfer (mis) pricing and the potential of countermeasures. International Tax and Public Finance, 22, (3), 426–451. https://doi.org/10.1007/s10797-014-9323-2
Bettendorf, L., Devereux, M. P., Van Der Horst, A., Loretz, S., & De Mooij, R. A. (2010). Corporate tax harmonization in the EU. Economic Policy, 25, (63), 537–590. https://doi.org/10.1111/j.1468-0327.2010.00248.x
Black, E. L., Stainbank, L., Elnathan, D., Giner, B., Gray, S. J., Meljem, S., και άλλοι. (2017). Usage of journal rankings: An international perspective. Journal of International Accounting Research, 16, (3), 1-15. https://doi.org/10.2308/jiar-10571
Clausing, K. A. (2003). Tax-motivated transfer pricing and US intrafirm trade prices. Journal of Public Economics, 87, (9-10), 2207-2223. https://doi.org/10.1016/S0047-2727(02)00015-4
Clausing, K. A. (2016). The effect of profit shifting on the corporate tax base in the United States and beyond. National Tax Journal, 69, (4), 905-934. https://doi.org/10.17310/ntj.2016.4.09
Cobham, Alex., & Janský, Petr (2018). Global distribution of revenue loss from corporate tax avoidance: re-estimation and country results. Journal of International Development, 30, (2), 206–232. https://doi.org/10.1002/jid.3348
Crivelli, E., De Mooij, R., & Keen, M. (2016). Base erosion, profit shifting and developing countries. FinanzArchiv /Public Finance Analysis, 268-301. https://www.jstor.org/stable/24807496
De Mooij, R. A., & Devereux, M. P. (2010). An applied analysis of ACE and CBIT reforms in the EU. International Tax and Public Finance. 18, (1), 93–120. https://doi.org/10.1007/s10797-010-9138-8
De Mooij, R., & Liu, L. (2020). At a cost: The real effects of transfer pricing regulations. IMF Economic Review, 68, 268-306. https://doi.org/10.1057/s41308-019-00105-0
Devereux, M. P., Lockwood, B., & Redoano, M. (2008). Do countries compete over corporate tax rates? Journal of Public Economics, 92, (5-6), 1210-1235. https://doi.org/10.1016/j.jpubeco.2007.09.005
Dharmapala, D., & Hines Jr, J. R. (2009). Which countries become tax havens? Journal of Public Economics, 93, (9-10), 1058-1068. https://doi.org/10.1016/j.jpubeco.2009.07.005
Dischinger, M., & Riedel, N. (2011). Corporate taxes and the location of intangible assets within multinational firms. Journal of Public Economics. 95, (7-8), 691–707. https://doi.org/10.1016/j.jpubeco.2010.12.002
Djankov, S., Ganser, T., McLiesh, C., Ramalho, R., & Shleifer, A. (2010). The effect of corporate taxes on investment and entrepreneurship. American Economic Journal: Macroeconomics, 2, (3), 31-64. https://doi:10.1257/mac.2.3.31
Dowd, T., Landefeld, P., & Moore, A. (2017). Profit shifting of US multinationals. Journal of Public Economics, 148, 1-13. https://doi.org/10.1016/j.jpubeco.2017.02.005
Driffield, N., Jones, C., Kim, J.-Y., & Temouri, Y. (2021). FDI motives and the use of tax havens: Evidence from South Korea. Journal of Business Research, 135, 644–662. https://doi.org/10.1016/j.jbusres.2021.06.061
European Commission. (2012). An action plan to strengthen the fight against tax fraud and tax evasion, Communication from the Commission to the European Parliament and the Council, COM (2012)722, December.
European Commission. (2015a). Proposal for a council directive amending directive 2011/16/EU as regards mandatory automatic exchange of information in the field of taxation, Communication from the Commission to the European Parliament and the Council, COM (2015) 135.
European Commission. (2015b). A fair and efficient corporate tax system in the European Union: 5 key areas for action, Communication from the Commission to the European Parliament and the Council, COM (2015)302, June.
European Commission. (2016b). Anti-tax avoidance package: Next steps towards delivering effective taxation and greater tax transparency in the EU, Communication from the Commission to the European Parliament and the Council, COM (2016)023, January.
European Commission. (2017). A fair and efficient tax system in the European Union for the digital single market, Communication from the Commission to the European Parliament and the Council COM (2017) 547, September.
Ghinamo, M., Panteghini, P. M., & Revelli, F. (2009). FDI determination and corporate tax competition in a volatile world. International Tax and Public Finance, 17, (5), 532–555. https://doi.org/10.1007/s10797-009-9127-y
Godar, S. (2021). Tax-Haven Investors and Corporate Profitability-Evidence of Profit Shifting by German Affiliates of Multinational Firms. FinanzArchiv: Public Finance Analysis, 1-31. https://doi.10.1628/fa-2021-0013
Hebous, S., Klemm, A., & Stausholm, S. (2020). Revenue implications of destination-based cash-flow taxation. IMF Economic Review, 68, 848-874. https://doi.org/10.1057/s41308-020-00122-4
Huizinga, H., & Laeven, L. (2008). International profit shifting within multinationals: A multi-country perspective. Journal of Public Economics, 92, (5-6), 1164–1182. https://doi.org/10.1016/j.jpubeco.2007.11.002
Janský, P., & Palanský, M. (2019). Estimating the scale of profit shifting and tax revenue losses related to foreign direct Investment. International Tax and Public Finance, 26, (5), 1048-1103. https://doi.org/10.1007/s10797-019-09547-8
Lane, P. R., & Milesi - Ferretti, G. M. (2007). The external wealth of nations mark II: Revised and extended estimates of foreign assets and liabilities, 1970– 2004. Journal of International Economics, 73, (2), 223–250. https://doi.org/10.1016/j.jinteco.2007.02.003
OECD (2013). Action Plan on Base Erosion and Profit Shifting. OECD Publishing. http://dx.doi.org/10.1787/9789264202719-en
OECD (2020). OECD/G20 Inclusive framework on BEPS: Progress report. July 2019-July 2020. Paris.
OECD (2021a). Statement on a Two-Pillar Solution to Address the Tax Challenges Arising from the Digitalisation of the Economy – October 2021. OECD/G20 Inclusive Framework on BEPS, OECD, Paris
OECD (2021b). Harmful Tax Practices – 2020 Peer Review Reports on the Exchange of Information on Tax Rulings: Inclusive Framework on BEPS: Action 5, OECD/G20 Base Erosion and Profit Shifting Project. OECD Publishing, Paris. https://doi.org/10.1787/f376127b-en
OECD (2022a). Tax Challenges Arising from the Digitalisation of the Economy – Commentary to the Global Anti-Base Erosion Model Rules (Pillar Two). OECD. Paris. https://www.oecd.org/tax/beps/tax-challenges-arising-from-the-digitalisation-of-the-economy-global-anti-base-erosion-model-rules-pillar-two-commentary.pdf
OECD (2022b). Prevention of Tax Treaty Abuse – Fourth Peer Review Report on Treaty Shopping: Inclusive Framework on BEPS: Action 6, OECD/G20 Base Erosion and Profit Shifting Project. OECD Publishing. Paris. https://doi.org/10.1787/3dc05e6a-en
Page MJ, McKenzie JE, Bossuyt PM, Boutron I, Hoffmann TC, Mulrow CD, & άλλοι. (2021). The PRISMA 2020 statement: an updated guideline for reporting systematic reviews. BMJ. 372:n71. https://doi.org/10.1136/bmj.n71 (For more information, visit:http://www.prisma-statement.org/)
Rathnayaka, I. W., Khanam, R., & Rahman, M. M. (2023). The economics of COVID-19: a systematic literature review. Journal of Economic Studies, 50, (1), 49-72. https://doi.org/10.1108/JES-05-2022-0257
Tørsløv Thomas, Wier Ludvig & Zucman Gabriel (2022). The Missing Profit of Nations. The Review of Economic Studies, rdac49. https:/doi.10.3386/w24701
Vicard, V. (2022). Profit Shifting, Returns on Foreign Direct Investments and Investment Income Imbalances. IMF Economic Review, 1-46. https://doi.org/10.1057/s41308-022-00178-4
von Brasch, T., Frankovic, I., & Tölö, E. (2022). Corporate taxes and investment when firms are internationally mobile. International Tax and Public Finance, 1-34. https://doi.org/10.1007/s10797-022-09748-8
Weichenrieder, A. J. (2008). Profit shifting in the EU: evidence from Germany. International Tax and Public Finance, 16, (3), 281–297. https://doi.org/10.1007/s10797-008-9068-x
Wier, L. (2020). Tax-motivated transfer mispricing in South Africa: Direct evidence using transaction data. Journal of Public Economics, 184, 104153. https://doi.org/10.1016/j.jpubeco.2020.104153
Zhu, J., & Liu, W. (2020). A tale of two databases: The use of Web of Science and Scopus in academic papers. Scientometrics, 123, (1), 321-335. https://doi.org/10.1007/s11192-020-03387-8
Zucman, G. (2013). The Missing Wealth of Nations: Are Europe and the U.S. net Debtors or net Creditors? The Quarterly Journal of Economics, 128, (3), 1321–1364. https://doi.org/10.1093/qje/qjt012