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

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Δημοσιευμένα: Sep 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.


 

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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)
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