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