ARGUMENTS IN FAVOR OF INTRODUCING THE GLOBAL CORPORATE MINIMUM TAX

Daniela Pîrvu () and Claudia Stanciu-Tolea ()
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Daniela Pîrvu: University of Pitesti
Claudia Stanciu-Tolea: University of Pitesti

Scientific Bulletin - Economic Sciences, 2021, vol. 20, issue 3, 63-70

Abstract: In recent years, the multinational corporations have developed increasingly sophisticated and refined tax avoidance tax planning practices. As a result of these practices, many governments and international institutions have called for a reduction in tax bases and proposed various measures, which resulted in an agreement in 2021, which provided the introduction of the global corporate minimum tax. This paper presents a number of arguments in favor of introducing this measure by analyzing the literature and empirical research on the taxes paid by the multinational corporations.

Keywords: corporate tax; multinational corporations; tax avoidance. (search for similar items in EconPapers)
JEL-codes: H25 H26 (search for similar items in EconPapers)
Date: 2021
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Persistent link: https://EconPapers.repec.org/RePEc:pts:journl:y:2021:i:3:p:63-70

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