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50+ Focused Taxation Research Topics For Your Dissertation

Published by Ellie Cross at December 29th, 2022 , Revised On May 2, 2024

A thorough understanding of taxation involves drawing from multiple sources to understand its goals, strategies, techniques, standards, applications, and many types. Tax dissertations require extensive research across a variety of areas and sources to reach a conclusive result. It is important to understand and present tax dissertation themes well since they deal with technical matters.

Choosing the right topic in the area of taxation can assist students in understanding how much insight and knowledge they can contribute and the tools they will need to authenticate their study.

If you are not sure what to write about, here are a few top taxation dissertation topics to inspire you .

The Most Pertinent Taxation Topics & Ideas

The effects of tax evasion and avoidance on and the supporting data
How does budgeting affect the management of tertiary institutions?
How does intellectual capital affect the development and growth of huge companies, using Microsoft and Apple as examples?
The importance and function of audit committees in South Africa and China: similarities and disparities
How taxation can aid in closing the fiscal gap in the UK economy’s budget
A UK study comparing modern taxation and the zakat system
Is it appropriate to hold the UK government accountable for subpar services even after paying taxes?
Taxation’s effects on both large and small businesses
The impact of foreign currencies on the nation’s economy and labour market and their detrimental effects on the country’s tax burden
A paper explaining the importance of accounting in the tax department
To contribute to the crucial growth of the nation, do a thorough study on enhancing tax benefits among American residents
A thorough comparison of current taxes and the Islamic zakat system is presented. Which one is more beneficial and effective for reducing poverty?
According to the most recent academic study on tax law, what essential improvements are needed to implement tax laws in the UK?
A thorough investigation of Australian tax department employees’ active role in assisting residents of all Commonwealth states to pay their taxes on time.
Why establishing a taxation system is essential for a country’s growth
What is the tax system’s greatest benefit to the poor?
Is it legitimate to lower the income tax so that more people begin paying it?
What is the most significant investment made using tax revenue by the government?
Is it feasible for the government to create diverse social welfare policies without having the people pay the appropriate taxes?
How tax avoidance by people leads to an imbalance in the government budget
What should deter people from trying to avoid paying taxes on time?
Workers of the tax department’s role in facilitating tax evasion through corruption
Investigate the changes that should be made to the current taxation system. A case study based on the most recent UK tax studies
Examine the variables that affect the amount of income tax UK people are required to pay
An analysis of the effects of intellectual capital on the expansion and development of large businesses and multinationals. An Apple case study
A comparison of the administration and policy of taxes in industrialised and emerging economies
A detailed examination of the background and purposes of international tax treaties. How successful were they?
An examination of the effects of taxation on small and medium-sized enterprises compared to giant corporations
An examination of the effects of tax avoidance and evasion. An analysis of the worldwide Panama crisis and how tax fraud was carried out through offshore firms
A critical analysis of how the administration of higher institutions is impacted by small business budgeting
Recognising the importance of foreign currency in a nation’s economy. How can foreign exchange and remittances help a nation’s finances?
An exploration of the best ways tax professionals may persuade customers to pay their taxes on time
An investigation of the potential impact of tax and accounting education on the achievement of the nation’s leaders
How the state might expand its revenue base by focusing on new taxing areas. Gaining knowledge of the digital content creation and freelance industries
An evaluation of the negative impacts of income tax reduction. Will it prompt more people to begin paying taxes?
A critical examination of the state’s use of tax revenue for human rights spending. A UK case study
A review of the impact of income tax on new and small enterprises. Weighing the benefits and drawbacks
A comprehensive study of managing costs so that money may flow into the national budget without interruption. A study of Norway as an example
An overview of how effective taxes may contribute to a nation’s development of a welfare state. A study of Denmark as an example
What are the existing problems that prevent the government systems from using the tax money they receive effectively and completely?
What are people’s opinions of those who frequently avoid paying taxes?
Explain the part tax officials play in facilitating tax fraud by accepting small bribes
How do taxes finance the growth and financial assistance of the underprivileged in the UK?
Is it appropriate to criticise the government for not providing adequate services when people and businesses fail to pay their taxes?
A comprehensive comparison of current taxes and the Islamic zakat system is presented. Which one is more beneficial and effective for reducing poverty?
A critical evaluation of the regulatory organisations was conducted to determine the tax percentage on different income groups in the UK.
An investigation into tax evasion: How do wealthy, influential people influence the entire system?
To contribute to the crucial growth of the nation, conduct a thorough investigation of enhancing tax benefits among British nationals.
An assessment of the available research on the most effective ways to manage and maintain an uninterrupted flow of funds for a better economy.
The effect and limitations of bilateral and multilateral tax treaties in addressing double taxation and preventing tax evasion.
Assess solutions: OECD/G20 Base Erosion and Profit Shifting (BEPS) project and explore the implications for multinational corporations.
The Impact of Tax cuts in Obtaining Social, monetary, and Aesthetic Ends That Benefit the Community.
Exploring the Effect of Section 1031 of the Tax Code During Transactions on Investors and Business People.
Investigating the role of environmental taxes and incentives in addressing global environmental challenges.
Evaluating the impact of increased transparency on multinational enterprises and global efforts to combat tax evasion and illicit financial flows.
Exploring the health and financial effects of a proposed policy to increase the excise tax on cigarettes.

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We hope that you will be able to write a first-class dissertation or thesis on one of the issues identified above at your own pace and submit a solid draft. If you wish to use any of the above taxation dissertation topics directly, you may do so. Many people, however, prefer tailor-made topics that meet their specific needs. If you need help with topics or a taxation dissertation, you can also use our dissertation writing services . Place your order now !

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Study recent tax reforms.
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267 Interesting Tax Topics to Write about & Examples

Welcome to our list of the most interesting tax topics! Here, you will find trending corporate tax research paper topics, taxes essay ideas, and bonus examples. Check them out!

🔝 Top 10 Tax Topics to Write about in 2024

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The Basics of Income Tax: Brackets and Deductions
The Impact of Tax Policies on Business and Investment
Sales Tax vs. Value-Added Tax
Property Taxes: Pros and Cons
Legal and Ethical Dimensions of Tax Evasion
Challenges and Opportunities of International Taxation
How Tax Incentives Promote Social Objectives
The History of Taxation
Equity and Efficiency in Taxation
Tax Reform Proposals and Their Implications
Property Taxes for Owners of Habitat for Humanity Houses The second argument for establishing a tax break for the owners of the Habitat for Humanity houses is the patent unfairness of the current system of determining the tax rate for this category of property […]
The Benefits of Lowering Taxes There will be prosperity in the country and the same will motivate the people to work very hard, this will again work in the benefit of the economy. This will make a nation prosper and […]
Carbon Taxes in Environmental Protection In addition, application of the strategy extends to the use of fuels and the amount of carbon emitted in the process of production.
The Debate About Tax Cuts Therefore, understanding the pros and cons of the tax-cut arguments shows that state and local taxes have a small burden on the businesses and are unlikely to affect their operating costs.
Value-Added Tax and Tax Morality: Legal Framework In order for the concept of tax morality to be determined, it is essential to identify the legal framework for the flat tax that consumers pay once they purchase an item.
Personal Income Tax: Arguments For and Against In addition, there is a liability to a personal income tax and the responsible tax paying entity must compute, file and pay tax as per the rules of the state.
The Issue of Huge Taxes Increased taxes are perceived to be detrimental to the growth of economy in the sense that, increased taxes on income discourage majority of people from working, more so due to the fact that, they work […]
The Border Security Tax and Violation of the U.S. Constitution One of them is known as “taxation without representation,” and its applicability to the case is conditional upon the attempts of the president to make Mexico pay for the prospective wall construction.
Pros and Cons of Regressive Tax Policy in Texas Hence, the Texas case becomes exceptionally peculiar in the context of taxation, as it appears to be a part of a broader discussion.
Tax Lien as a Car Purchasing Hindrance In case one is buying a house or a car and the tax lien is a hindrance to the purchasing process the Taxpayer Advocate service should be contacted for immediate action to be taken towards […]
Tax Avoidance Legal and Illegal Ways Tax avoidance is a serious threat to the ability of tax system to adhere to code of ethics in democratic nations.
Business and Economics: The Income Tax Citizens started to shift their opinions about the president’s strength and what the national government should do as the presidency changed during the Progressive Era. Between 1901 and 1921, Roosevelt, Taft, and Wilson served as […]
Addressing Tax Challenges by Introducing a Reform A major obstacle to the growth of the economy and the sharing of revenues is tax avoidance or evasion by big businesses.
Tax Exemption of Churches From Tax Payments It is unfair for the government to exempt religious groups from paying taxes because this marginalizes some other groups, including LGBTQ and atheists.
“Windfall Taxes on Energy Are All the Rage They Shouldn’t Be” by Mintz As such, the editors expound that the Russian invasion of Ukraine has led to governments from Europe to the United States grappling with energy alternatives due to its scarcity.
Aspects of Tax Research Problem According to the Internal Revenue Commissioner’s decision, the installments made throughout the years to the Kellogg Company, deductions from regular earnings, and basic expenses did not happen.
Tax, Lease and Gross Income Problem If this were the case, it would be subject to the gross income requirements of Section 109 or the taxable amount corresponding to the amount obtained through the sale.
Poor Segments of Population: Tax Cuts Effects In this context, the reduction of after-tax incomes of low-income families tends to be much more profound, which contributes to the disparities in income and overall wealth inequality.
Autoethnography: “Black” Taxes in South Africa My brief analysis of the academic literature reveals the significance of the black tax problem, the consequence of which is the compulsion to work harder and a marked decline in the quality of life for […]
Blockchain and Alteryx Technologies for Tax Administration Alteryx can be considered a comprehensive platform because it is neutral in its data outputs and covers most aspects of the analytics process.
The Tax Transformation Technology Roadmap The use of outdated programs and tools can lead to several problems related to both the effectiveness of the work and the processes themselves.
Corporate Sustainability Worldview and Tax Avoidance This proposal introduces the plan of a research project devoted to the association between a company’s adherence to corporate sustainability reporting and tax avoidance trends. Define and research the concept of corporate sustainability reporting within […]
Transferring Tax Losses to the Future In addition, due to the availability of an estimated reserve, many people may risk opening a company and then abandoning this business.
Pros and Cons of Consumption Tax Over Income Tax Unlike the income tax, where the target population is low, focusing on the consumption tax gives the government access to all people, increasing revenues. With the elimination of the income tax system, people are encouraged […]
The Federal Unemployment Tax Some percent of wages is retained by the employer from the employee’s pay, who then remits the funds to the government on the worker’s behalf.
The Federal Unemployment Tax Act Rates In conclusion, FUTA rates regulate the unemployment rates by punishing states that fail to keep their economies balanced in times of crisis, yet they are essential for preventing a decline in the job market.
History of Tax Morality Theory At the beginning of the 1990s, tax morale drew widespread interest and has since become a fundamental problem in the scholarly investigation of tax compliance.
Global vs. India Tax and Remuneration Policies Some MNCs use a standard compensation rate, while others depend on the market forces of the host country to determine the compensation of the employees.
The Food Tax in Oklahoma Articles This article is about the food tax in Oklahoma, one of the few states where this measure exists. In the news about the passage of the food tax ban bill, there is a brief interview […]
Systems of Taxes During the Era of Colonialism As a result, the history of taxes is inextricably linked to the nation’s progress and influence since the colonial period. Individuals in the UAE are not subject to income tax.
The US Tax Planning Strategy and Reporting Standards The move will require the government to analyze tax implications and determine whether making the tax approach conforms to the method allowed by the standards.
Exports and Excise Taxes as Critical Powers of the U.S. Congress To summarize, it should be recalled that the powers of the U.S. Among these powers, one of the most important is the administration of excise taxes and the country’s import policy.
Privatization, Public-Private Partnerships, and Tax Policy in San Diego In the end, the San Diego Administration Government took control of the project and has been able to operate it successfully as a component of the open road system in the County.
The Laffer Curve: Tax Revenue History & Reforms In the practical sense, the Laffer Curve is a simple graph, which is demonstrated below: In the chart, the far left point on the X-axis represents the 0% tax rate which would result in the […]
Case Study on Tax Crimes: Distributional Implications of Joint Tax Thus, the above action amounted to tax avoidance since the firm failed to pay the full amount of tax to the United States government.
Biden’s Push to Increase Tax on the Rich From New York Times The major reason for this news is Biden’s will to increase taxes for the rich to fund his plan of reshaping the economy.
The Child Tax Credit Program’s Analysis According to the creators of this bill and the research conducted, the CTC reflects the ideological idea of providing as many citizens of the country as possible with the same living standards.
Article Review on Carbon Tax Policy Whereas the article points out the financial implication of the Canadian government policy on climate change, it failed to appreciate the general ethical benefits that the world will gain if Canada commits to climate change […]
Tax Effect of Salary Dividends & Cash Withdrawal If Bob chooses to structure his venture as a corporation, it is recommended for him to receive salaries up to the IRS’s highest level.
Business Charitable Contributions for Tax Purposes For instance, the way a tax is imposed for a sole proprietor is different for a partner in a partnership business.
The Pink Tax Issue: Economic Discrimination Against Women Opponents of the Pink Tax argue that it denies women of agency and choice by implying that women are susceptible to a marketing strategy that prevents them from selecting cheaper products.
The Impact of the New Tax Law on Executive Compensation The latter point connects executive compensation and the issue of the new tax law, which affects several aspects of the former.
Taxes, Public Utilities, and Impact on Households However, despite the direct impact of the levies on the household budgets, taxes are critical in supporting governmental expenditure, including offsetting costs of delivery of public utilities and services, such as road construction and healthcare.
The Tax Cuts and Jobs Act (TCJA) of 2017 The 2017 tax reform ended up in the first significant changes in the field since the Tax Reform Act of 1986.
Researching Worldwide Tax Avoidance According to Prosser & Murray, “tax avoidance” is the legitimate use of the taxation system to decrease the amount of tax payable within a regulatory framework.
The Concept of Interperiod Tax Allocation Under this method, the current income tax of a specific period is considered as the income tax expense of that period.
Tax Consequences Advice Sue of the Above Transactions The information provided is not sufficient for one to tell if Sue has been receiving rent and if yes, she has been paying her tax.
The Double Taxation Agreement Between Kenya and the UK 5 Stefan, who is responsible for the daily activities of the company, will receive management fees arising from the operations in Kenya will be taxed in Kenya inline with Article 14 of the agreement that […]
Tax Research Problem: Mr. Smith Medical Case Study He also incurs maintenance expenses of the pool and other medical expenses, while the existence of the pool increases the value of the home to some extent.
The Supreme Court’s Internet Sales Tax Decision The added input leads to an increase in products’ prices, making it hard for e-commerce startups to compete with other large-scale retailers and wholesalers.
The Sale Tax Legislation of Hong Kong This study also explained the provisions of the IRD that relate to the Goods and Services Tax in Hong Kong. Tax administration of a particular country is a significant concern as the issue of development […]
Estate and Ownership Transfer Tax Policy and Regulations in Connecticut Fairfield Therefore, estate owners should considerably reduce their property taxes according to the tax laws to ensure that those who inherit the estates remain comfortable in the future.
Specific Tax Measures to Digitalized Economy The formation of the digital economy determines the need for appropriate development and improvement of the processes and mechanisms of state regulation.
Analysis of Federal Tax Policy According to Page, “Implications of Federal tax policies of significance to farmers are particularly notable in tax burdens, land prices and the ownership of capital assets, the cost of capital relative to labor, the size […]
Taxation: CPA Tax Software The implementations of the income tax law require the political and legal willpower of those who are in the leadership positions.
Tax Return Process Analysis Form 1040 is the form of the US Individual Income Tax Return. The next section of form 1040 gives the amount of tax and credits.
Taxation Law: UK Inheritance Tax For example, in the UK inheritance tax is a tax levied on the assets of the dead and therefore estate tax and inheritance tax are more of the same.
Tax Research: Ed and Whitney case The taxability of the elemental document that was discovered by use of CCH remedies will be dependent on manifold concerns, encompassing: whether there is a taxable income that is associated with this document and if […]
Accounting: The Payment of Taxes The payment of taxes for both Rigas and Adelphia with one Adelphia check and the outrageous spending of the company could also be used as a recommendation for the discovery of the case.
Working Income Tax Benefit in Canada Several measures have been enacted to address the issues of income inequality in the tax system, including the changes in the treatment of capital income, changes in unemployment and the structure of the labor market, […]
Property Taxes Herb Construction Company This is because the taxes of the property are directly due to the development of the property. Therefore, Herb Construction Company should capitalize interest and property taxes of the hotel under construction.
Tax Consequences: Result of Selling The tax implication on the shares that Amy intents to dispose depends on two issues: First, whether Amy sells her shares to Beth and Meg or to either Beth or Meg, and secondly, whether she […]
Deferred Tax Assets and Liabilities This paper seeks to examine whether deferred tax assets and deferred tax liabilities satisfy the definition and recognition criteria for assets and liabilities according to the AASB framework for the preparation and presentation of Financial […]
Bylaw No. 8370: Downtown Revitalization Tax Exemption The council of the City of Prince George is charged with the mandate of providing a variety of services to residents and inhabitants of the area.
Australian Income Tax Law Reform on Education Expenses Under the prevailing Australian federal income tax law, stipulated in the provisions of the income tax law, section 8A of the Income Tax Assessment Tax 1936 refutes deductions exceeding $250 of expenses incurred on self-education.
Progressive Consumption Tax A consumption tax is a duty on goods and services spent by a household. Third, consumption taxes have a wider base, easier to implement as all consumption levels are taxed and it is considered a […]
Taxation: Income and Corporation Tax in UK In 2006 for example, the percentage of the national income absorbed by tax in the UK averaged those of the developed countries.
The Role of Offshore Tax Havens This particular scenario was seen in the aftermath of the 2008 financial crisis wherein despite the bailouts provided by the government there was still a certain degree of hesitance on the part of banks to […]
New Tax Proposals: Perry Tax Plans Indeed, one of the outstanding attributes of this tax plan is that it attempts to level down all major tax deductions. The good element in this tax plan is that it brings about total change […]
Factors That Should Take Into Account When Designing a Tax System to Finance Public Expenditure The tax collected is principally used to finance the expenditure of the government, for instance, paying of government officials and provision of essential services to the residents of the country.
Tax Treatment of Attorney Fees During the pendency of her appeal in the court of law, the Texas County changed the zoning law permitting two residences per acre as against the original law of only one residence per every two […]
Legal Costs of Acquiring a Capital Asset: Tax Problem Analysis In 2010, she appealed the decision to the Texas County Board of Supervisors challenging the County’s zoning law. Is the attorney fee incurred in the process of challenging the appraisal of the land tax deductible?
Taxable Events and Complexity of the Tax System Arguments in favor of corporate formations as taxable events: Taxable events refer to financial transactions that are likely to lead to tax consequences.
Taxation Law: Tax and Fees Paid to the Attorney The tax of the $11,000 fees paid to the attorney by Sarah is a fixed amount hence no deductions will be made on the value.
China Looks at Introducing Tax on Foreign Currency Transactions Even though the overall outflow of foreign capital slowed down, there is still the danger to the economic wellbeing of the country.
Tax Eligibility and Disability Payment Another reason is that the injury he suffers occurred during his service in the army as an employee of the state.
Individual Income Tax & Home Mortgage Interest Deduction To ease the burden of taxation on the citizens, the United States Congress included the deduction for home mortgage interest in the internal revenue code.
Tax Research Memorandum for Lunar Corporation Further, Mo wants to write off the loans as a bad debt expense on the returns for the personal tax. Mo is a shareholder and an employee of the company.
Taxpayers’ Reaction to Payment of Tax Thus, taxpayers’ reaction to payment of taxes should focus on tax compliance and tax evasion in order to understand underlying behaviours that influence tax payment and evasion and get insights on such reactions.
Trade Groups Identifies Medical Device Makers Passing on Federal Tax If higher pricing is illegal in the context of the new taxation policy for all organizations and importers of medical devices, it implies that they need to look for alternative ways of recovering the costs.
Offshore Tax Structures and Foreign Exchange Regulations In this paper, the researcher seeks to determine the offshore tax structures and foreign exchange regulations that will affect the decision to take the Venezuelan boulevards into the international market.
American Tax Code Analysis Throughout the article, the authors revolve around the desire to push the conversation forward bearing in mind that it is long overdue. The energy sector is the latest target in the proposed White House budget […]
Corporate Tax to Grind In an effort to eliminate the negative impacts associated with tax avoidance both to the corporation and the overall economy, the article highlights some of the efforts that countries are making.
Taxation: The Australian Carbon Tax According to Bourdieu’s school of thought, economic capital is the total sum of material objects that a person possesses. Carbon taxes indicate these costs, and they have the capacity to minimise inequalities from forms of […]
Financial Operation Within Tax-Exempt Country This means that the test results obtained cannot help to explain the capital structure of companies in tax-exempt countries that still developing.
Tax Periods and Method. Organization and Summary The main source of income / revenue in this business will be offering of SEO services to website owners. Einstein Web Solutions is committed to provision of SEO services that will raise the online presence […]
Tax-Deductible Losses in the United States After the end of the civil war, the need for federal revenue declined considerably, and the government officials thought that abolishing the income taxes would be a fair approach to relieve the citizens.
Worldwide Tax versus Territorial Tax The main distinction between the United States’ tax system and that of most countries is the manner in which the earnings that are made in foreign countries are handled when they are repatriated back to […]
Researching Tax in the United States The defensible strategy for the client is based on the six steps in the tax research process namely establishment of facts, identification of issues, location of the authority, evaluation of the authority, development of conclusions […]
Tax Effects of Various Methods of Forming a Corporation The possible methods are the distribution of the assets to the partners who are expected to contribute the assets to the corporation; the method of transferring the assets to the corporation directly; and the method […]
Individual Income Tax Gains due the cancellation or sale of a life insurance policy before the death of the insured are subject to taxation because the tax exemption on proceeds from life insurance applies upon the death of […]
Taxation: Tax Compliance The approach is relevant for determining the undisclosed income since it involves assessing the tax accountability by examining the financial performance of a taxpayer from assortment of sources outside the declaration of the taxpayer and […]
Federal Income Taxation: Tax File Memorandum It is within this layover moment that Mark takes a 4-hour nap in the ferryboat Is the cost of meals Mark purchased while on his usual rounds deductible?
Australia’s Car Fringe Car Tax Benefits In May 2011, the federal government implemented some changes to the income tax laws and one of the areas that was affected was the car fringe benefit calculations and the take home pay of employees.
Ethical Standards for Tax Professionals She is entitled for tax deduction if the equipment purchased is for producing income for the business and in this case the equipment has to be capitalized in the year of purchase.
Australia Corporate Tax on Income The rate on the income for the tax period 2009/2010 is 30%. Replacement value is the price to be paid in future for the stock.
Canadian Income Tax Return For instance, if an employee uses a motor vehicle for both corporate and private purposes, he/she should distinguish between these issues and count only the kilometers passed on business while the total amount of kilometers […]
Discriminatory Tax Provisions But the establishment of a uniform tax regime to implement the principle of freedom of movement of goods as one of the four fundamental freedoms for the entire region has not been smooth and the […]
Stock Share: Tax on Transfer Gain It is important to note that according to the Special Law for the Promotion of Venture Business, the new technology investment company is not considered registered.
Income Tax Deductions Issues According to Fishman, income tax is the tax levied on the incomes of businesses both corporations and other legal entities and on the income of individual citizens of a country.
Business Ethics: Tax Scamming Of course, in viewing the problem ethically, small business whose incomes suffer from abusive taxations, as their main goal is to justify the inputs made by investors, to produce the outputs for the customers and […]
Tax Planning for Low-Income Taxpayers The definition of family in the family trust selection regulations will be changed to restrict lineal successors to children or grandchildren of the test persons or the test someone’s spouse.
An Existing Obesity Crisis: A Sugar Tax? Tirado agrees that the problem of obesity and, particularly, the issue of excessive sugar consumption, exists but the current measures and methods do not address the root of it.
COVID-19 Effect on Global Tax Collections The emergence of the digital economy has caused confusion concerning how tech companies should pay their corporate taxes. The Global Tax Project of 2013 seeks to address these issues to avoid a patchwork of national […]
“Why Do Developing Countries Tax So Little?” by Besley and Persson The present paper offers a response to the article by discussing the major strengths and weaknesses of the arguments provided in the article and describing the implications of the findings.
Strategies of Tax Avoidance This paper aims to dwell upon several issues, including previously mentioned problems along with the use of the Double Irish and the Dutch Sandwich by Google, Google’s negotiation with the Internal Revenue Service, and Microsoft’s […]
Zero Personal Income Tax in the US Thus, the primary source of tax income for Saudi Arabia is the taxation of various types of businesses. The authors went on to theorize that the tax system in general and tax rates for both […]
Opioid Epidemic and Budget Losses in Tax Revenue The authors provide the estimates of the budget losses in tax revenue associated with opioid use disorder. The authors also claim that the investment in the prevention and treatment of substance abuse disorders can mitigate […]
Snack Tax as an Effective Food Policy This is because the Massachusetts Food Policy Alliance abides in the contents and provisions of the Toronto Food Policy. In conclusion, I strongly believe that effective food policy can impact the abilities of governments to […]
Border Tax Adjustment and Greenhouse Gas Emissions With regards to this, the short-term effect of the BTAs is that they will create equal competition conditions in the world market, while the long-term one is that the BTAs will contribute to the achievement […]
Reasons Why Countries Give Credit for Taxes Paid on Foreign Source Income The objective of this paper is to describe foreign tax credit and explain the reasons why countries give a tax credit to non-citizens.
Tax Money Usage on Military Spending Issue The fact that America won the Cold War and defeated the Soviets is taken as a vindication by the American leaders of the need to continue military spending.
Obama’s Tax Relief Plan Analysis The following graph outlines the proposed tax cut relief plan in detail and it would be analyzed in terms of the effect that it has had on the economy and it’s bearing on the American […]
Efficacy of the Taxes Act 2003 This paper critically examines the efficacy of the Taxes Act 2003, passed by former President Bush by cutting personal taxes and depreciation rates, in order to create more incomes and thus increase consumer spending, leading […]
President Bush’s Tax Cut Policies The impact of the tax cuts on the high-income households, the middle-income households and the low-income households have been assessed. Taylor argues that the tax cut policies of President Bush have minimized the amount of […]
Should Tax Laws Be Reformed to Encourage Saving? Because of the lack of honesty by taxpayers, there is always a shortfall of about 300 billion dollars compared with the amount of tax owed to the federal government.
Accounting for Sales Tax Revenue in Florida State The Florida State Department of Revenue has the responsibility of administering revenue laws of the state to its citizens as well as the laws that are related to the inspection of the books of accounts […]
Tax Law in Accounting Thus, it is not surprising to see that the higher the income of the individual the higher would be share in taxes. Similarly, difference in net income between financial accounting and tax accounting could be […]
Approaches of Different Tax Systems The advantage of National sales tax is that it is not a direct tax and accordingly the taxpayers may not feel that as a cut from their income is being made directly.
Carbon Tax in Norway & Denmark: Economic Analysis In the long term, carbon tax can make the use of alternative energy sources the new norm and set the standard in stone.
Tax Authority’s Effectiveness and Implications Apply the provisions of tax treaties in a fair and consistent manner; promote the fair sharing of taxing rights in tax treaties and the development of domestic laws; not promote or facilitate tax evasion or […]
Ecology of Commerce: Green Taxes The Ecology of Commerce is a critical analysis of the way we conduct our business and our society today. This will provide incentives for businesses to produce things in an environmentally sound way, and it […]
Internal Revenue Service in Tax Administration This is an analytical as well as empirical study with a view to exploring the deficiencies and impediments in the way of effective operation and management of the Internal Revenue Service.
Lomanno: Tax Law and Court Rulings Report The second fact is that the husband of a petitioner did not have the permission to sign her name to income tax in the years that are discussed and there was also no approval to […]
The Provision of the Information on Tax Treatments The complexity of this framework might be confusing for people and presuppose some difficulties with the determination of various types of payments that are obliged to do.
How to Tax the Digitalized Economy As such, the company has to pay fees twice, which results in a significant economic burden, increased prices to compensate for the loss and a general slowing of business growth.
Property Taxes Concepts Analysis To adjust this indicator, it is necessary to review the market value of the property regularly, which will be the main function of the group of market agents.
Property Taxes and Assessment System The government should consider not only the current value of the property in the area and state of the evaluated object but also the term of ownership to distribute taxes equitably.
Sweden’s vs. Ireland’s Tax Policy In this regard, it can be expressed differently, noting that in Sweden, there is no tax on the property of individuals in its classical sense.
Tax Policies in Sweden and Ireland The tax burden on the economy is more significant in Sweden than in Ireland, and the rules of fiscal laws are more stringent in the Scandinavian country, although its self-regulation is more advanced.
Microeconomics: Cigarette Taxes and Public Smoking Ban The problem of passive smoking will be minimized when the number of smokers decreases. It is agreeable that the meager incomes of such families will be used to purchase cigarettes.
The Political Stream: New Tax on Sweetened Beverages We delegate our rights to the government, including the local government of San Francisco, so that they can perform the measures that are beneficial to us.
Tobin Tax for the United Kingdom and United States The reason is that the commission has put it clear that the financial transaction tax will not only be implemented to financial institutions that are within the FTT region.
Swobodaville City’s Tax Revenues Most of the tax rates are imposed by either the central government or the local authority. When the income tax rates are set locally, there is a tendency for the authority to offer lower tax […]
Federal Government’s Tax Spending: Rules and Limits The article called “Federal employees ask taxpayers to buy them personal items” posted on The Washington Examiner news portal by Sarah Westwood discusses the areas of expenditures of the federal employees and the prohibitions concerning […]
International Tax Havens and Impact on Arizona and World The study will be focusing on examining the impact of international tax havens on Arizona and the world, specifically the international financial market, which in turn has the capacity to affect the agribusiness environment, its […]
“Tobacco Companies Elude Tax Increase” by Matt Apuzzo In this work, some economic models will be considered in order to understand the intentions of the author of the article “Tobacco Companies Elude Tax Increase” and clear up whether the information presented is reliable […]
Income Tax Breaks and Housing for the Elderly This policy was formulated in 2002 to cater to the elderly as it had been found that the majority of them suffered from fall-related injuries.
Corporate Tax Assignment in the UK and the US It is noteworthy that companies-residents of countries that have established income tax treaties with the US are only subjected to taxation “only to the extent the income is attributable to a permanent establishments in the […]
New Tax Reform of 2017 in the United States The paper consists of two parts: the essence of the reform and its perception by various social and political stakeholders will be summarized, and then the reform will be investigated in the context of the […]
Deferred Tax Assets and Future Payments Study The author also establishes the significance of the research question, explaining that determining the presence of a strong association between deferred taxes and future tax payments could be used to improve the current financial accounting […]
The Importance of Tax in Our Life A critical view of the tax reveals that its intention was not to boost health outcomes for the citizens of Cook County, but to help the administration in raising about $1.
Repealing Soda Tax: Pros and Cons The article titled “Chicago’s Soda Tax is Repealed,” published by The Economist on October 13th, 2017, celebrates the repeal of the infamous soda tax, which received large amounts of criticism from both the soft drink […]
Republican Tax Rewrite: Helps Some, Hurts Others The purpose of the piece is to explore the consequences of the recent tax rewrite, pushed by the Republicans. An excellent alternative to the government’s actions, in this case, would be to involve the public, […]
Tax Reform in the United States Furthermore, the adoption of the Consumption Tax as the foundation for the current fiscal system will encourage the residents of the United States to change their buying behavior.
Corporate Tax Rates and Project Valuation In this paper, the influence of corporate tax rates and the importance of project valuation, cash flows, and risk analysis will be discussed.
Legal Marijuana Market Analysis and Taxes Impact Consequently, the primary goal of this paper is to understand the impact of taxes on the financial stability of the market for legal marijuana with the help of the law of supply and demand and […]
US Corporate Taxes Improvement and Alternatives The repatriation process will also increase the total US income; since many companies will relocate, back home and their tax revenues will benefit the country.
American Estate Tax, Laws and Ways of Minimization The fair market value of the estate is adjusted with the amount of related allowable deductions to obtain the value of the net value of the Estate.
Value-Added Tax in the United Arab Emirates The discovering of the oil sources transformed the UAE to the economically powerful country; however, the other side of the problem is that oil and gas made the UAE dependent from the sources and can […]
Drug Legalization: Increased Taxes v Health Issues A brief analysis of the problem shows that legalisation of drugs is an efficient and even necessary measure to address the problem.
UAE Tax Policy Analysis Put back on the blue hat and make recommendations
Effects of Taxes and Economic Incentives on Business In spite of the wide array of these elements, analysts argue that taxes play the most critical role in influencing the location choices. In this paper, the author will assess the impacts of taxes and […]
The “Waist Banned” Article – Taxes on Junk Food On the other hand, the article describes the possibility of a failure in the projected effects of taxation on junk foods because of the likelihood of junk food addicts to forego expenditures of important foods […]
Taxes on Alcohol and Cigarettes as a Healthcare Costs According to the Senate Committee mandated to oversee the department of finance, the cost of managing diseases related to liquor and cigarettes in the next ten years will be over $1.
The Strategy of Toyota and H&R Tax Service As such, the key to success as well as prolonged existence in the market calls for the organizations to establish a tradition that ensures the development of modern initiatives, training and the application of new […]
Tax Shelter and Offshore: Control and Investment From this point, the long-term investment can be discussed as the effective tax shelter method to reduce the taxable income and tax payments.
Liberty Tax Services Company Analysis This essay describes an interview conducted to establish the reasons why the management of this company decided to ignore all norms and jokingly use phrases that seem to belittle the quality of services offered by […]
Federal Tax Law: Implications of Replacement The integration of the federal tax rate would improve the government’s capacity to ensure equity in the administration of the tax law. Replacing the federal income tax rate would contribute to considerable promotion in the […]
Increasing Sin Tax for Increasing Costs of Medical Care Should The United States Federal Government increase “sin taxes” on alcohol and tobacco to help pay for the increasing costs of medical care?
VAT Versus Flat Tax Versus More Progressive Tax
Need of Tax Cuts
University Students Should Not Pay Tax
Taxes and Education: A Cooperation That Went Awry
Hollywood Taxes for the Film Industry
Taxes Effects on Goods and Services
Property Tax Role in a Developing Country
Tax Law Sources: Substantial Authority and Courts
Organizational Change Project “Fat Tax” in Denmark
Effectiveness of Carbon Tax in Environmental Sustainability
Tax Equity in Countries Economy
Best Tax Preparation Office in Tampa, Florida
Mineral Resource Rent Tax Policy
Using Taxes to Address Traffic Safety Problems in Oman
Impacts of the Implementation of Australia’s “Carbon Tax”
Bush Tax Cuts Debate
Taxes, Capitalism, and Democracy: Karl Marx vs. Plato
Tax Cuts in Keynesian Economics
Income Taxation in Canada
Putting Out the Fires: Will Higher Taxes Reduce the Onset of Youth Smoking?
State Management of Taxes and Policies
Inflation Tax – Printing More Money to Cover the War Expenses
Australian Taxation: Minerals Resource Rent Tax
Carbon Tax Advantages and Disadvantages in Australia
The Mineral Resource Rent Tax in Australia
Fixing Illinois’ Taxation Mess
Exempted From Paying Taxes: International Students Who Are Not Working
Self Managed Super Fund: Superannuation and Tax
Tax Hikes and the 2011 Economic Collapse
Fraudulent Accounting and Tax Evasion
Legal and Illegal Tax Shelters
Roles of Property Tax
Effect of tax on Vietnamese hangers
Economic Effects of Tax Reform
Tax Evasion in Egypt
The Evaluation of Tax Reform Strategies in the United States
The raise of Taxes at the United States
We Should Use Tax Money to Enforce Mandatory Drug Treatments on Drug
U.S. Corporate Tax Havens
The Internal Revenue Service Uncovers Tax Fraud with a Data Warehouse
Government Spending and Tax Legislation Signed by the President
Welfare Expenditure Reduction: Obama’s Federal Worker “Tax”
Relationship Between Budget Deficits and Tax Cutting
Tax efficient financial planning
Fair Tax and Laffer Curve
The Significance of Lower Taxes to the average Canadian Citizen
Budgeting in USA: Property Tax
How tax cuts help revive the economy
Environmental Management: Green Taxes
American Tendency of Rising Taxes
Australian Goods and Services Tax System
The Fat Tax Concept
Are Capital Taxes Racing to the Bottom in the European Union?
Does Firm Heterogeneity Impact the Effectiveness of Carbon Taxes?
Why Are Property Taxes Important for Local Communities?
Can Border Carbon Taxes Fit Into the Global Trade Regime?
How Do Taxes Affect Interstate Migration?
Who Benefits Most From Property Assessment Taxes?
Are Consumption Taxes Preferable to Income Taxes for Preventing Macroeconomic Instability?
Does Social Trust Increase Willingness to Pay Taxes to Improve Public Healthcare?
Can Green Taxes Save the Environment?
How Do Tax Policies Affect Individuals and Businesses?
Why Doesn’t the US Include Sales Tax in Prices?
Should Euro Area Countries Cut Taxes on Labor or Capital in Order to Boost Their Growth?
Are Differentiated Carbon Taxes Inefficient?
How Do Capital Taxes Harm Economic Growth?
Can Property Taxes Reduce House Price Volatility?
Would People Rather Pay Taxes or Trade Taxes to Pay for Environmental Goods?
Are Environmental Taxes Affected by Legislatures’ Ideological Positions?
How Do Major Local Taxes Affect Private Employment?
Can Redistributive State Taxes Reduce Inequality?
Are Small Business Owners More Successful in Avoiding Taxes?
What Is the Most Important Tax Used at the Local Level?
Can Taxes Drive Agglomeration While Approaching the Global Economy?
How Effective Are Environmental Taxes in the Petroleum Industry?
Are Soft Drink Taxes an Effective Mechanism for Reducing Obesity?
Should the Government Increase Taxes on Oil to Encourage More Public Transport Use?
What Are the Ways to Save Income Tax in India?
How Do the Wealthy Minimize Their Tax Burden in the U.S.?
Are Taxes Credits Effective in Developing Countries?
How Do Taxes Affect the Incentive to Invest in New Intangible Assets?
Could Higher Taxes Increase the Long-Run Demand for Capital?
The Impact of Taxation on Investment Rates
Tax Havens: Strategies and Consequences of International Taxation Avoidance
Evaluation of Profit Shifting in Corporate Taxation
Use of Tax Incentives in Promoting Adoption of Renewable Energy
How Tax Policy Affects Small Business Growth and Entrepreneurship
Tax Compliance and Behavioral Economics
Wealth Taxation’s Feasibility in Addressing Income Inequality
Global Efforts to Tax Digital Economy Transactions
The Laffer Curve and Optimal Tax Rates
Tax Treaties, Double Taxation, and Taxation Rights Between Countries
Green Taxation Policies and Environmental Sustainability
Foreign Direct Investment Inflows and Taxation
Value-Added Tax and Consumption Taxes: Different Models
Property Tax in Funding Local Services
The Challenges of Tax Enforcement in Developing Countries
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Corporate Finance Essay Ideas
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15 Dec 2020
Working Paper Summaries

Designing, Not Checking, for Policy Robustness: An Example with Optimal Taxation

The approach used by most economists to check academic research results is flawed for policymaking and evaluation. The authors propose an alternative method for designing economic policy analyses that might be applied to a wide range of economic policies.

31 Aug 2020
Research & Ideas

State and Local Governments Peer Into the Pandemic Abyss

State and local governments that rely heavily on sales tax revenue face an increasing financial burden absent federal aid, says Daniel Green. Open for comment; 0 Comments.

12 May 2020

Elusive Safety: The New Geography of Capital Flows and Risk

Examining motives and incentives behind the growing international flows of US-denominated securities, this study finds that dollar-denominated capital flows are increasingly intermediated by tax haven financial centers and nonbank financial institutions.

01 Apr 2019
What Do You Think?

Does Our Bias Against Federal Deficits Need Rethinking?

SUMMING UP. Readers lined up to comment on James Heskett's question on whether federal deficit spending as supported by Modern Monetary Theory is good or evil. Open for comment; 0 Comments.

20 Mar 2019

In the Shadows? Informal Enterprise in Non-Democracies

With the informal economy representing a third of the GDP in an average Middle East and North African country, why do chronically indebted regimes tolerate such a large and untaxed shadow economy? Among this study’s findings, higher rates of public sector employment correlate with greater permissibility of firm informality.

30 Jan 2019

Understanding Different Approaches to Benefit-Based Taxation

Benefit-based taxation—where taxes align with benefits from state activities—enjoys popular support and an illustrious history, but scholars are confused over how it should work, and confusion breeds neglect. To clear up this confusion and demonstrate its appeal, we provide novel graphical explanations of the main approaches to it and show its general applicability.

02 Jul 2018

Corporate Tax Cuts Don't Increase Middle Class Incomes

New research by Ethan Rouen and colleagues suggests that corporate tax cuts contribute to income inequality. Open for comment; 0 Comments.

13 May 2018

Corporate Tax Cuts Increase Income Inequality

This paper examines corporate tax reform by estimating the causal effect of state corporate tax cuts on top income inequality. Results suggest that, while corporate tax cuts increase investment, the gains from this investment are concentrated on top earners, who may also exploit additional strategies to increase the share of total income that accrues to the top 1 percent.

08 Feb 2018

What’s Missing From the Debate About Trump’s Tax Plan

At the end of the day, tax policy is more about values than dollars. And it's still not too late to have a real discussion over the Trump tax plan, says Matthew Weinzierl. Open for comment; 0 Comments.

24 Oct 2017

Tax Reform is on the Front Burner Again. Here’s Why You Should Care

As debate begins around the Republican tax reform proposal, Mihir Desai and Matt Weinzierl discuss the first significant tax legislation in 30 years. Open for comment; 0 Comments.

08 Aug 2017

The Role of Taxes in the Disconnect Between Corporate Performance and Economic Growth

This paper offers evidence of potential issues with the current United States system of taxation on foreign corporate profits. A reduction in the US tax rate and the move to a territorial tax system from a worldwide system could better align economic growth with growth in corporate profits by encouraging firms to invest domestically and repatriate foreign earnings.

07 Nov 2016

Corporate Tax Strategies Mirror Personal Returns of Top Execs

Top executives who are inclined to reduce personal taxes might also benefit shareholders in their companies, concludes research by Gerardo Pérez Cavazos and Andreya M. Silva. Open for comment; 0 Comments.

18 Apr 2016

Popular Acceptance of Morally Arbitrary Luck and Widespread Support for Classical Benefit-Based Taxation

This paper presents survey evidence that the normative views of most Americans appear to include ambivalence toward the egalitarianism that has been so influential in contemporary political philosophy and implicitly adopted by modern optimal tax theory. Insofar as this finding is valid, optimal tax theorists ought to consider capturing this ambivalence in their work, as well.

20 Nov 2015

Impact Evaluation Methods in Public Economics: A Brief Introduction to Randomized Evaluations and Comparison with Other Methods

Dina Pomeranz examines the use by public agencies of rigorous impact evaluations to test the effectiveness of citizen efforts.

07 May 2014

How Should Wealth Be Redistributed?

SUMMING UP James Heskett's readers weigh in on Thomas Piketty and how wealth disparity is burdening society. Closed for comment; 0 Comments.

08 Sep 2009

The Height Tax, and Other New Ways to Think about Taxation

The notion of levying higher taxes on tall people—an idea offered largely tongue in cheek—presents an ideal way to highlight the shortcomings of current tax policy and how to make it better. Harvard Business School professor Matthew C. Weinzierl looks at modern trends in taxation. Key concepts include: Studies show that each inch of height is associated with about a 2 percent higher wage among white males in the United States. If we as a society are uncomfortable taxing height, maybe we should reconsider our comfort level for taxing ability (as currently happens with the progressive income tax). For Weinzierl, the key to explaining the apparent disconnect between theory and intuition starts with the particular goal for tax policy assumed in the standard framework. That goal is to minimize the total sacrifice borne by those who pay taxes. Behind the scenes, important trends are evolving in tax policy. Value-added taxes, for example, are generally seen as efficient by tax economists, but such taxes can bear heavily on the poor if not balanced with other changes to the system. Closed for comment; 0 Comments.

02 Mar 2007

What Is the Government’s Role in US Health Care?

Healthcare will grab ever more headlines in the U.S. in the coming months, says Jim Heskett. Any service that is on track to consume 40 percent of the gross national product of the world's largest economy by the year 2050 will be hard to ignore. But are we addressing healthcare cost issues with the creativity they deserve? What do you think? Closed for comment; 0 Comments.

174 Tax Research Topics to Write About

Are you looking for interesting tax topics for research? StudyCorgi has collected the most exciting tax research paper topics on corporate and personal income taxes, tax law, and other taxation aspects. Read on to get inspired!

🏆 Best Tax Research Topics

🔎 easy tax research paper topics, 👍 good tax topics for research paper, 🌶️ hot tax topics for presentation, 🎓 most interesting tax topics to write about, 💡 simple taxes essay ideas, ❓ tax research questions.

Fair Trade: Japan – Taxes on Alcoholic Beverages
High Taxes’ Benefits for Education and Healthcare
Tax Incentives and Their Benefits to Communities
Amazon Inc.’s Consolidation Process and Tax Benefits
McDonald’s Company: The Flawed Fast Food Tax
Tax Reform as a Solution of Economic Problems
The Pink Tax: Inequality Should Be Outlawed
Combating Recessions with Spending Hikes Rather Than Tax Cuts The economic recession has a variety of negative repercussions on the economy, including increased unemployment, weak economic development, and reduced investment.
Effect of Soda and Plastic Bag Tax Policies Within modern society, it is crucial to be acknowledged the core principles of the economic theory and its implications on every aspect of daily life.
Tax Information Exchange Agreements and Mutual Legal Assistance Treaties in Kenya The periods in which countries tried to make cash from hosting politically depicted persons, shell banks, or known terrorists’ cash and no questions asked are gone.
Tax Inequality in America While the American tax model is intended to remain progressive, little gains have been recorded so far since the level of tax inequality has remained the same over the years.
Softron Tax Company’s Segmentation Issues The main issue identified for Softron Tax is low awareness and the need to establish a strong customer base in Ottawa; the issue is directly associated with segmentation.
Tax Reforms From a Judeo-Christian Perspective Tax is a primary method used by most governmental organizations to collect revenue. Tax cuts are the depletion and changes made to taxes paid by citizens, saving taxpayers money.
A Black Tax Phenomenon: Economic and Social Perspectives A black tax is a phenomenon that makes Black society feel uncomfortable living. Examining the black tax from an economic and social perspective is essential.
Human Resource Management at Vigo County Tax and Municipal Services Office Compensation and benefits administration should be considered by the HRM in Vigo County Tax & Municipal Services Office, as the information clerks are not motivated enough.
The Value Added Tax in the United Kingdom In the United Kingdom, value added tax is the main source of the government revenue. The value added tax finances the largest fraction of the government spending.
State vs. Federal Taxes: Which Must Be Abolished The purpose of this paper is to examine the unique benefits of federal and state taxes and propose a new model whereby one of the two is abolished.
Fat Taxes in the US The paper defends the position that the levies are a practical means through which cases of obesity can be significantly reduced in countries such as America.
Oil and Energy Companies in the US: The Windfall Profits Tax Although a windfall gains tax would not alter the demand for oil, it may make it more difficult for companies to recoup the costs of new production.
Tax Research: A Like-Kind Exchange According to US tax law, a like-kind exchange is a single transaction that permits the sale of one asset and the purchase of a different replacement asset.
The Regressive Tax System in Texas Texas’s regressive tax system is unfair to low-income earners as it heavily taxes them compared to high-income earners.
Tax Policy on Cryptocurrencies Despite the viability of cryptocurrency for future business stability, the tax policy imposed on it will continue to hinder its vast adoption in the market.
Implementation of Environmental Tax and Related Economic Instruments It is disadvantageous for the government to control the road, making the people pay double toll fees such as those involved in the construction and maintenance.
Tax Issues Relating to Multinational Corporations in America The paper examines tax issues related to multinational partnerships in America provides an analysis of the facts and applicable tax laws and how they affect the activities.
Gasoline Consumption and Tax Effects Consumers respond to gasoline tax increases like changes in gasoline prices, which usually result in a reduction in gasoline consumption.
Setup of Minimum or Base Federal Tax Rate The paper considers the possibility of creating a minimum or base federal tax rate for all taxpayers, and illustrates the approach for different income levels.
1031 Exchanges in the New Tax Environment Investors and business people have the opportunity to benefit from the deferred taxation of exchange by section 1031 of the tax code during transactions.
The Best Tax System in Personal Opinion Taxation primarily imposes mandatory levies on entities and individuals through countries’ governments globally.
Landline Service Taxes and Impact on Markets Governments have imposed high tax rates on landline usage. The essay discusses why landlines are heavily taxed and their impact on the markets.
Earmarking Taxes for Improving the Health Sector This paper aims to examine policies regarding earmarking taxes on luxury goods, such as oil and tobacco, in favor of healthcare improvements.
Aspects of Obama’s Tax Reforms This essay discusses the taxation policies proposed during the Obamas administration, their implementation, and an evaluation of the policies’ achievements.
Cutting Taxes, Increasing Tax Revenue, and Fiscal Policy This annotated bibliography reviews three articles devoted to three different topics: cutting taxes, increasing tax revenue, and fiscal policy.
Raising Taxes: Is It Really Necessary? An increase in taxes on the number of individuals is not a compulsory measure but only one of the options for solving the country’s financial problems.
Tax Use and Budget Financial Plan of New York City The cost of living is equally high, with dirty subways, underfunding public schools, and high numbers of homeless people, beating the logic of such high taxes.
Tax Law Reforms and Individual Tax Burden Two tax reforms that were discussed in the podcast by AICPA are the reduction in corporate tax rates and qualified business income deductions.
Taxes Analysis in the State of Arizona Arizona’s state income tax is 2% of an individual income based on the payroll statement, while Arizona’s sales tax is 8.6% of the total amount of goods purchased.
Tax Research Problem Parent Corporation The parent corporation must raise its ownership to eighty percent for it to qualify for the non-recognition requirement before the full liquidation of the subsidiary corporation.
Aspects of Corporation Tax The paper discusses taxes. They normally decrease the amount of wage the employees take home. In most situations the taxation effects are evident.
Source Income and Foreign Tax Credits All passive incomes are taxed at a flat rate of 30 percent and neither deductions nor exemptions are allowed on the income.
The Role of Tax System, Tax Reform in Hong Kong The major revenue for Hong Kong has been extremely volatile with the amounts approximated to the nearest billion.
Tax Model in Hong Kong Tax Reform The Hong Kong tax system provides practical evidence for developed country`s tax legislation. Hong Kong does not impose a tax on the general income tax nor does its taxation rates.
Systems of Hong Kong Tax Reform The purpose of taxation can be summarized as very straightforward and understandable, for a good performance of a state.
International Tax Treaties for Multinational Firms Companies engage in business to make profits after which they either reinvest back into the company to expand the company.
Contemporary Taxation Issue: Green Tax System The paper debates the objectives of environmental taxes, assesses the arguments on a green tax shift, and examines the approach the UK has adopted in the past two decades.
Obamacare’s Impacts on Taxes The Obamacare insurance scheme is meant to ensure that even the low-income families in the United States of America can secure a health insurance plan.
Proposed Tax on Sugary Beverages A recent debate concerning the proposal of Tax on Sugary Beverages has created a huge controversy and divided opinion.
Is the United States Earned Income Tax Credit Fair? The United States Earned Income Tax Credit (EITC) refers to a government initiative that aims to improve the financial stability of citizens by giving tax refunds to citizens.
Tax Research Problem of Selling Rare Coins According to the definition advanced by IRC, capital assets include assets that are held by the taxpayer either for personal or business use.
S-Corporations and C-Corporations Transition and Taxes After transiting from a C-corp to an S-corp the S-corp might find itself in tax consequences from earning and also profits that have accumulated from the time of regular taxation.
Cigarette Tax Policy and Health Care The purpose of this paper is to discuss the health and financial effects of a proposed policy to increase the excise tax on cigarettes.
Tax Issues Affecting Non-US Citizens The purpose of the research paper will be to look at taxation issues that affect non-US citizens in the country.
Tax Research Problem: Determination of Taxable Income This document examines the facts, issues, and authorities involved in determining taxable income in situations where property improvements are being made.
Collaboration Agreement: A Partnership for Tax Purposes A collaboration agreement between A Corporation and B Corporation is a partnership for tax purposes under the current regulations.
Multijurisdictional Tax Planning Multijurisdictional tax planning has become an integral part of all financial matters in the trading industry.
Tax Research Problem of Espionage Fees Mr. Towers is liable for failing to pay tax for the one million he withdrew from the account provided by the Soviet Union.
Tax Planning for Executive Compensation The efficiency of executive compensation for shareholders is something that boards of directors and companies strive to achieve by maximizing their tax deductibility.
The Sources of Tax Revenue in the US From an economic perspective, taxes fall on the one who caters to their burden, be it an establishment such as a business or consumers of manufactured goods.
Towards a Successful Personal Income Tax System in Hong Kong It is the purpose of this paper to critically evaluate how a successful personal income tax system can be implemented in Hong Kong.
Hong Kong’s Tax System Any country will adopt a particular tax system as a way of solving most of the social and economic problems faced by the nation.
Personal Income Tax in Hong Kong and China This paper assesses the salary taxes in Hong Kong in relation to those in the US giving a close analysis to the willingness of the respective citizens to pay up for the taxes.
Tax System for Decrease of Cigarette Consumption This paper seeks to determine the effectiveness of the taxation system in controlling cigarette consumption behaviors through an economic analysis.
Tax Research Memo and Calculations This paper can confidently say that since the financial institution bought this annuity from Barry at a discount, the proceeds they would get from this annuity until maturity.
The US Estate Tax Reform The controversy around the estate tax reflects the conflict between individual property rights and democratic notions of equality.
Tax Forecasting for the Republic of Vardar This paper seeks to revise a tax collection in the Republic of Vadar, make recommendations and build the forecast.
CPA Firm: Outsourcing the Basic Tax Revenues Outsourcing the company using basic tax returns affects the effectiveness and efficiency of the company, since the prices of services raise and increase income and investments.
Tax Cuts and the Economy Even though tax cut draws a lot of arguments for and against them, the tax cut could be really influential in the recovery process of the economy.
Walmart Organizational Specifications: Increasing Taxes and Lack of Proper Treatment for Employees The essay describes the organizational problems of Walmart company, such as increased taxes on the products and firing the employees without any pension.
Political Science: Tax Cuts in America: Are They Good? Americans argue about the increases in taxes. Some believe that tax cuts to all income brackets help to stimulate economic growth.
Income Tax versus National Sales Tax The question of the best kind of taxation system favorable for use has raised great concerns to many people and governments.
US Tax System: Deferred Compensation Definition The concept of deferred compensation is an essential maneuver in order to alter the tax value. Despite the ongoing theoretical synthesis of various aspects of taxation, there is no specific concept.
Sugary Drink Tax as a Public Health Policy This paper concentrates on the initial stage of the initiation of the tax on sugary drinks and the part played by a nursing professional in the process.
Tax Reform: Corporate Tax Reduction and Its Consequences The paper is aimed to discuss the reduction of corporate tax, and the role of the state in corporate relations.
Fiscal Policy: Federal Investment and Taxes The main instruments of fiscal policy are the revenues and expenditures of the state budget, which are taxes and government spending.
How Taxes Affect Deadweight Loss? Deadweight loss is the loss in social surplus that occurs when a market produces an inefficient quantity. Deadweight loss appears in case demand and supply are unbalanced.
Tax Benefits and Social Security Welfare economics lays significance on how the health of citizens contributes to economic growth and development.
Carbon Tax Role in Enhancing Environmental Sustainability Environmental sustainability involves making decisions and engaging in activities aimed at protecting nature. Emphasis is placed on preserving the earth’s capability to support life.
“Alberta Should Tax Its Way Out of the Hole” by Lamphier Lamphier’s “Alberta Should Tax its Way out of the Hole” offers suggestions on how to deal with the Canadian province of Alberta’s revenue deficit.
The US Highway Trust Fund and Federal Fuel Tax The current paper provides an overview of the US Highway Trust Fund’s existing issues and identifies several solutions that may address the problem.
Tax Incentives Functions and Application The paper discusses probable approaches for the application and utilization of the tax incentives to enhance the social and economic condition of the community.
Economics: Carbon Tax vs. Cap-and-Trade System The carbon tax discourages the usage of environmentally hazardous vehicles. Cap-and-trade system involves a smooth transition from one type of energy production to another.
Carbon Tax and Cap-and-Trade System The problem of carbon emission into the atmosphere is highly associated with the greenhouse effect that has become a paradox in the world’s environmental economics.
Taxes in Australian Gambling Industry The increase in taxes in the gambling industry in Australia cannot directly respond to the problem of gambling costs as well as to many social and moral issues.
Australian Tax Office’s Transformation Program The Australian Tax Office initiated a 10-year transformation program that was aimed at overhauling its IT platform to enhance its ability to serve its clientele in the year 2000.
Accofirm Bookkeeping and Tax Compliance Services This report focuses on how the company to be established will help small and medium-sized firms tackle issues from bookkeeping, financial management, auditing, and tax compliance.
Inflation and Capital Gains Taxes in a Small Open Economy
International Experiences With Securities Transaction Taxes
Income Taxes and Dividend Policy
Corporate Taxes, Strategic Default, and the Cost of Debt
Debt Policy, Corporate Taxes, and Discount Rates
Culture and Taxes: Towards Identifying Tax Competition
Direct and Indirect Taxes in India
Integrating Business and Personal Income Taxes
Interdependent Behavior and the Effect of Taxes
Europe`S New Border Taxes
Effective Property Taxes and Tax Capitalization
Corporate Leverage and Taxes in the U.S. Economy
Flat Taxes and Effective Tax Planning
Demography and the Composition of Taxes: Evidence From International Panel Data
Economic Development: Raising Revenues Without Increasing Taxes
Disability, Taxes, Transfers, and the Economic Well-being of Women
Energy Taxes and Aggregate Economic Activity
Federal Taxes Are Used to Fund the Government
Customs Unions and Domestic Taxes
Environmental Taxes and Industry Monopolization
Deferred Taxes, Earnings Management, and Corporate Governance: Malaysian Evidence
Inflation, Taxes, and the Durability of Capital
Estate Taxes, Consumption Externalities, and Altruism
Labor Taxes, Productivity and Tax Competition
Company Dividends and Taxes in the UK
Inflation, Taxes, and Interest Rates
Income Taxes and Urban Spatial Structure
Domestic Taxes and the External Debt Laffer Curve
Interest Rates, Income Taxes, and Anticipated Inflation
Income Taxes and the Composition of Pay
Insurance and Corrective Taxes in the Health Care Market
Business Cycles With Distorting Taxes and Disaggregated Capital Markets
Liquidity, Taxes, and Short-term Treasury Yields
Inflation, Taxes, and the Composition of Business Investment
Comparing Progressive and Regressive Taxes
Deferred Taxes and Bond Ratings: A Canadian Case
Fiscal Federalism and Optimal Income Taxes
Interest Rates, Taxes, and Corporate Financial Policies
Fiscal Competition Over Taxes and Public Inputs
Inflation, Income Taxes, and Owner-occupied Housing
Aging, Taxes, and Pensions in Switzerland
Income Taxes, Sorting, and the Costs of Housing
House Prices and Local Taxes in the UK
Environmental Taxes and the Double Dividend
Government Deficits, Distortionary Taxes, and the Current Account
Estate and Gift Taxes and Incentives for Inter Vivos Giving in the US
Globalization and the Mix of Wage and Profit Taxes
Income Taxes and Entrepreneur’ Use of Labor
Energy Taxes and Greenhouse Gas Emissions in Australia
Fiscal Federalism Spending and Taxes
Capital Income Taxes and the Benefit of Price Stability
Financial Activities Taxes, Bank Levies and Systemic Risk
Corporate Taxes, Leverage, and Business Cycles
Government Spending, Taxes, and Economic Growth
Government Revenue Sources Are Taxes and Borrowing Money
Contribution Ceilings and the Incidence of Payroll Taxes
Income Taxes, Property Values, and Migration
Deferred Taxes and Cost of Debt: Evidence From Japan
Inflation, Taxes, and the Public Debt
Marginal Taxes and the Asset Portfolios of Swedish Households
Have State and Local Taxes Contributed to the South’s Economic Rise?
Are Progressive Income Taxes Stabilizing?
Should Rich People Pay More Taxes Than Poor People?
Are Consumption Taxes Really Better Than Income Taxes?
How Different Are Income and Consumption Taxes?
Would Cutting Payroll Taxes on the Unskilled Have a Significant Effect on Unemployment?
Can Capital Income Taxes Survive in Open Economies?
Are Canadian Provincial Tax Systems Becoming More Regressive?
Why Didn’t the Tax Reform Act of 1986 Raise Corporate Taxes?
Can Fat Taxes and Package Size Restrictions Stimulate Healthy Food Choices?
Are High Taxes Restricting Indiana’s Growth?
How Effective Are Emissions Taxes in an Open Economy?
Can Green Car Taxes Restore Efficiency?
Are Corporate Tax Burdens Racing to the Bottom in the European Union?
Can Increasing Taxes Reduce the Budget Deficit?
Should the Government Increase Taxes for Companies That Are Heavy Polluters?
Are Corporate Tax Reductions Real Benefits Under Imputation Systems?
How Does State Ownership Affect Optimal Export Taxes?
Can Taxes Stabilize the Economy in the Presence of Consumption Externalities?
Are Current Tax and Spending Regimes Sustainable in Developing Asia?
Does Business Development Raise Taxes?
What Advantages Might Indirect Taxes Have Over Direct Taxes?
Are Family Firms More Tax Aggressive Than Non-family Firms?
Does Paying Taxes Improve the Quality of Governance?
Are Local Tax Rates Strategic Complements or Strategic Substitutes?
What Are the Major Arguments for and Against Cutting Taxes?
Did Tax Policies Mitigate US Business Cycles?
Are Multinational Corporate Tax Rules as Important as Tax Rates?
Why Should Property Taxes Be Lowered for Farmers?
Does Culture Influence Tax Morale?

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StudyCorgi . "174 Tax Research Topics to Write About." March 1, 2022. https://studycorgi.com/ideas/taxes-essay-topics/.

StudyCorgi . 2022. "174 Tax Research Topics to Write About." March 1, 2022. https://studycorgi.com/ideas/taxes-essay-topics/.

These essay examples and topics on Tax were carefully selected by the StudyCorgi editorial team. They meet our highest standards in terms of grammar, punctuation, style, and fact accuracy. Please ensure you properly reference the materials if you’re using them to write your assignment.

This essay topic collection was updated on January 9, 2024 .

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Introduction

Taxation law, which is also termed as revenue law or tax law is an area of legal study covering the functions of public or sanctioned authorities, like federal, central, state, or municipal government bodies. These regulatory bodies legislate and execute the rules and procedures enabling the enforcement of the collection of taxes in a legal framework.

A career in taxation law is widely regarded as promising and swiftly rewarding one for any legal professional. A degree in taxation law when clubbed with an MBA degree in the field of finance can forge new avenues of career opportunities for the students. But the path to perfection in the field pioneers through the successful completion of various dissertation assignments that carry the weight of grades, knowledge and understanding. The law students are required to successfully crack real-life case analysis and legal challenges to hone their skills to face the future state of affairs prevailing in taxation world.

Most of the students tend to languish with different steps of assignment completion, and the most common hurdle comes right at the beginning in the form of topic selection. As all the game revolves around the selection of the right topic, law assignment help is frequently demanded by our students across the globe. It helps them prepare the dissertation assignment with more confidence, as they learn that catching the attention of the evaluator by drafting a pertinent topic reflects the fact that half of the battle has already been won.

Wish to get familiar with the latest business law topics trending worldwide? Visit the below link to update yourself with the latest information.

Must read: top 20 business law dissertation topics trending these days, why this need actually originated.

Well, the direct accessibility to the most relevant 2021 taxation law dissertation topics is that it saves time, energy, and resources of our students. There will be no dearth of topics and the student could access a wider range of topics to pick one as per his or her syllabus, clarity of concept, the modes of research available and the proximity of the submission deadline. Besides, as the support representatives are accessible 24×7×365 with us via phone, SMS, email, or live chat! all sorts of doubts revolving around the potential topic can be responded and resolved on priority.

While enlisting these topics, we have taken a specific care of incorporating the topics with a widespread coverage of the diverse laws of taxation. We have consulted the research papers of all the premier institutions, education councils and boards around the globe to project a fair picture of the taxation topics that really do matter these days. Amidst the assortment of these topics, we made sure that our assignment help does not get biased by hegemonies, political frameworks, cultural and business ideologies practised in various parts of the world.

Tort laws cover a wide range of legal aspects in a law school curriculum and always pose a challenge in terms of topic selection. Visit the below link to stay updated with the information on latest topics accessible for free!

Must read: top 20 tort law dissertation topics trending in 2021, top 50 taxation law dissertation topics trending in 2021.

The professionals working in the industry offering assignment writing services would recommend the following topics for the year 2021. Let us look at a wide range of topics associated with various dimensions of taxation law as enlisted below –

What do you understand by the fiscal deficit in the budget of the economy of a country?
How to deal with the expenditure to effectively manage the taxation money?
The role of foreign currencies in the development of an economy.
What do you understand by the role of an accounting manager in the department of taxation?
How to discuss the concept of taxation to clear the misconceptions prevailing amongst the people?
Why is it significant to collect the income tax from the general masses?
What is the role of taxation in equal distribution of the economic resources in a country?
What is the best approach to restrict people from income tax evasion by supporting honesty and integrity?
Who decides the taxation percentage on the citizens of a particular country?
What are the essential improvements lately required for the restructure of the taxation framework?
What is the role played by the taxation workforce to regulate the people to pay their taxes on time?
How people successfully manage to evade the payment of income tax once they earn heavy chunks of money?
How is technology influencing various dimensions of taxation process?
How can we overcome the existing loopholes in the current taxation regimen?
How could research and development of new ideas improve the taxation policies?
How the government budget suffers from imbalance due to the tax evasion of people?
How is the segregation of tax money done after accumulating the same in the form of tax?
How can the introduction of new policies actually encourage people to pay their taxes on time?
What are the contributions of taxation and tax law for the development of poor people in the country?
Is it a prudent measure to decrease the income tax, so that more people start paying the same?
What are the major investments done by the government from the money collected through taxation?
Without proper taxation, how social welfare policies of the government shall get affected?
An overview of the fiscal deficit of a country and its repercussions on the economic growth.
Which of the factors effectively contribute to the curtailment in taxation?
A literature review on the best steps to tackle the expenditure to ensure an uncreased flow of money to successfully manage the Economy. Define the role of the tax law in successfully streamlining this flow?
The effect of foreign currencies over the economic and labour growth of the country and its negative fallout on the accumulation of tax in the country.
An explanatory paper over the significant role of accounting in the department of taxation.
Conduct a deep study on augmentative tax benefits amongst the citizens of the United States to contribute towards the paramount growth in the country.
The importance of taxation in the UK and how it helps in the distribution of economic resources across the country.
What are the trickle-down effects of tax evasion on the economy of a country?
An elaborative comparative study between the modern taxation and the zakat system of the Islamic law. Which one is more effective and useful for alleviating poverty?
A deep study of the regulatory bodies to decide the taxation percentage on various brackets of income in the UK.
From the viewpoint of the latest scholarly research on tax law, what are the critical steps of enhancements required to execute taxation laws in the UK?
A deep study on the active role of the people operating in the tax departments in Australia and how it helps people in all its commonwealth states to pay taxes on time?
A probe into evasion of taxes. How do powerful people with businesses manipulate the whole system and evade the taxes in Canada?
What are the latest avenues in taxation law that are indeed catching new eyes?
What are the essential steps to execute to seal the loopholes in the tax system of the United States?
What are some of the most innovative ideas, ways, and mediums to overcome the tax evasion practices in India?
How the budget program of a nation gets influenced due to the evasion of taxes?
What tax policies should be executed by the European Union to subdue the losses faced because of tax evasion?
What are the current issues due to which the government systems fail to make an adequate and comprehensive usage of the money collected through taxation?
What is the perception of the individuals who tend to evade taxation?
Elaborate the role of taxation officers in assisting tax fraud through the practice of minor bribe.
How does the taxation bring-in the financial aid and development of the poor people within the UK?
Is it really acceptable to put the blame on government for not rendering proper services despite the fact that it is the individuals and businesses who refrain from paying out their taxes?
What are the measures to observe a better and transparent display of funds collected under the taxation law?
What are the diverse components of direct and indirect taxations and how the tax laws differ for both of them?
What is the concept of double taxation and how does it tend to differ in some of the prominent jurisdictions of the world?
What do you mean by Double Tax Avoidance Agreement (DTAA)?
Elaborate the advance ruling concept by taking into account The Income-tax Act, 1961 of India.

If you are a lone wolf trying to write down the entire taxation law dissertation at your own level, then picking a topic out of the 50 listed above can make your ride far less bumpy. Apart from being a dissertation help for a taxation law topic, we can also choose few of the topics for case study help , essay help , research paper writing help and thesis help . It is primarily due to the fact that the topics of taxation law provided by us can be easily customised to suit different writing formats.

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Marketing research topics always demand optimal update on frequent basis. Give yourself an edge in terms of right topic selection by reading the below informative blog to get familiar with the hottest trends!

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Dissertation Topics

Taxation is the process of imposing levies on citizens in return for government services. Taxation is crucial for a country's success. Estonia has the best tax policy among OECD countries. Taxation is a key component of the national economy and contemporary research is needed. Thus, students must look for appealing and meaningful taxation dissertation topics for their dissertation modules.

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List of latest research topics in taxation 2024, best taxation research topics 2024, prime thesis topics in taxation, importance of taxation in building an economy of a country .

Understanding the importance of taxation is vital for the economic development of a country. Research topics for taxation can explore the impact of tax policies on economic growth, analyze tax compliance behaviour, or assess the effectiveness of tax incentives in fostering a robust and sustainable economy.

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20 Tax Dissertation Topics to Be Useful for Your Audience in the Future

The life of students is complicated thanks to different kinds of academic assignments. They are forced to write different writing tasks. Probably the toughest challenge they are to face is to write a dissertation.

A dissertation gives the opportunity to obtain either a degree or the professional qualification. Accordingly, the requirements for this specific piece of writing are really high. There may appear a lot of obstacles when performing this assignment. The specification of a discipline plays an important role as well.

For instance, you may be assigned to write a dissertation about taxes. This is a very complicated process, which requires great knowledge, a proper command of the discipline, and the developed writing skills. One of the most important things you are to do is to choose one of the tax dissertation topics that will be of much use for your audience. If choosing the wrong topic, you may fail to complete this assignment properly. Many students choose pretty common and boring topics. In the case, you really wish to succeed with this significant piece of writing select a relevant and essential problem and try to make the decent study.

Please, make allowances for 20 tax dissertation topics, which will make your research creative and striking. You can choose out of the following offers: 1. Health Insurance Tax Peculiarities in the USA 2. The Main Aspects of the Alternative Minimum Tax (AMT) 3. Taxation Policy and Administration in Developing Countries 4. International Tax Treaties and Their Functions 5. The Main Issues of Taxpayer Rights 6. Energy and Environment Taxes in Canada 7. Lottery and Gambling Taxes Differences in the USA and Canada 8. Value-Added Tax (VAT) vs. Sales Tax: The Main Indications 9. Human Rights in Tax Policy 10. Tax Status of Nonprofit Businesses 11. The Historical Development of Taxation in Europe 12. The Influence of Taxation on Big and Small Businesses: Crucial Differences 13. In What Way Do Taxes Reinforce the Developing Economies? 14. The Consequences and Evidence of Tax Evasion and Avoidance 15. How Does the Budgeting Affect the Tertiary Institution Management? 16. The Importance of Taxation in Australia 17. In What Way Can the Taxation System Reinforce the Growth and Promotion in African Countries? 18. How Does the Intellectual Capital Affect the Growth and Development of Huge Enterprises with Examples of Microsoft and Apple? 19. The Significance and Role of Audit Committees in China and South Africa: Similarities and Differences 20. The Most Interesting Peculiarities of the Tax System in the United States of America Consider these topics. They are pretty specific and interesting. The choice of these or some similar topics is a huge advantage for any student. You will have to work them out. Notwithstanding, they have some room for thinking. You will not be limited by the choice. Do not choose boring topics. Step out of the crowd with your creativity and effective choice of really important and intriguing topics. Use one of the mentioned above ideas or think of something similar to them. This will bring you a lot of advantages and high grades if you fulfill them properly.

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Guide to Researching US Tax Policy

General tips, ask your professor, general guides to choosing a topic, browse cilp, ssrn, or bepress, newsletters, circuit splits, blogs & web resources, table of contents.

Finding Books
Congressional Research Service Reports
Finding Articles
Finding Statutes
Legislative History & Bill Tracking
Finding Cases by Headnote
Federal Administrative Law
Web Resources
Evaluating Sources
Decoding Abbreviations
Bluebook Citation 101 -- Academic Format
Citation Management Services
Law Student Guide to Identifying & Preventing Plagiarism
Law Library Useful Links
Accessing Databases & E-Resources
Get Help & About the Author

If this is for a seminar class, you will want to consult with your professor about what is required from you. Some faculty prepare a list of topic ideas. When choosing a topic, keep the following things in mind:

(1) choose something you find interesting since you will be spending a large amount of time living with this topic;

(2) think carefully about the scope of the topic – avoid overly broad or general topics as well as topics that are too narrow; and

(3) write about something new or look at an issue in a new light.

If you are writing a paper for a seminar class, your professor may have a list of topics that you can use or give you some ideas.

In addition to the Volokh and Falk books that were listed under Writing an Article - General Tips , the following are guides on finding a topic:

Available on HeinOnline, Lexis, Westlaw.

This Article has two sections. The first suggests ways to find an appropriate topic; the second outlines a procedure for "vetting"-- checking for preemption of the topic.

Note Topic Selection on the LexisNexis Services This does reference Lexis.com resources rather than Lexis Advance.
Westlaw, Guide to Legal Research for Law Review

By looking at what others are currently writing about, you can often find ideas about what you want to write about.

Follow directions in description to access content

SSRN (Social Science Research Network) This service offers separate electronic journals with abstracts of working papers and articles on various legal topics. Your liaison can assist you in becoming a subscriber to the journals in your areas of interest.

Bloomberg Law Reports

Bloomberg Law publishes over 40 current report services that track news, topics and trends. Beyond the circuit splits found in the United States Law Week, Bloomberg Law Reports are an excellent resource for potential topics. You can even subscribe to email alerts or an RSS feed.

Mealey’s Newsletters (through Lexis)

Mealey's reports include case summaries, commentaries, and breaking news across different practice areas.

Law360 covers 45 practice areas and provides news on litigation, legislation and regulation, corporate deals, major personnel moves, and legal industry news and trends.

Lexis Emerging Issues

Emerging Issues Analysis articles provides guidance written by attorneys practicing in the field. The commentaries examine a wide range of recent cases, regulations, trends, and developments. They also cover national, state and international issues and provide expert insight in important areas and legal developments.

Westlaw Newsletters

Westlaw Legal Newspapers & Newsletters

CCH Topical Newsletters

CCH is a subsidiary of Wolters Kluwer publishing company and it is well known for business, labor and employment, tax, and health resources. Find and click on your topical area of interest. Then look at the news options for your topic.

A circuit split is where there is a difference of opinion among the United States Courts of Appeal. These often make great law review topics.

United States Law Week (Bloomberg BNA)

The easiest way to browse the Split Circuit Roundup is to use the BNA Online Publications link off of the Law Library’s webpage.

Seton Hall Circuit Review

This law review includes a Current Circuit Splits feature that briefly summarizes current circuit splits, but it also features longer, more in-depth articles analyzing important developments in law at the federal appellate level.

Lexis & Westlaw Searches of Case Law

Potential search to use: split or conflict /s court or circuit or authority
Note that you will want to limit by date and subject to avoid an overwhelming list of results.
Howard J. Bashman, How Appealing

Review the Table of Contents, comments, and/or notes in a textbook or treatise to generate topic ideas.

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Accounting and Finance Thesis Topics

This page provides a comprehensive list of accounting and finance thesis topics designed to assist students in selecting an impactful subject for their thesis. Whether you are pursuing undergraduate, graduate, or postgraduate studies, the diverse array of topics presented here covers a broad spectrum of specialties within the field of accounting and finance. From traditional areas like audit and taxation to emerging fields like fintech and behavioral finance, this collection aims to cater to a variety of research interests and academic requirements. Each category is meticulously curated to inspire innovative thinking and encourage a deeper exploration of both established and contemporary issues in the discipline.

600 Accounting and Finance Thesis Topics

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Get 10% off with 24start discount code, browse accounting and finance thesis topics:.

Accounting Thesis Topics
Audit Thesis Topics
Banking Thesis Topics
Behavioral Finance Thesis Topics
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Corporate Governance Thesis Topics
Finance Thesis Topics
Financial Economics Thesis Topics
Financial Management Thesis Topics
Fintech Thesis Topics
Insurance Thesis Topics
International Finance Thesis Topics
Investment Thesis Topics
Management Accounting Thesis Topics
Personal Finance Thesis Topics
Public Finance Thesis Topics
Quantitative Finance Thesis Topics
Risk Management Thesis Topics
Taxation Thesis Topics

1. Accounting Thesis Topics

The impact of artificial intelligence on financial reporting and compliance.
Blockchain technology in accounting: disrupting traditional processes.
The role of ethical leadership in promoting sustainable accounting practices.
Comparative analysis of global accounting standards post-IFRS adoption.
Cultural influences on multinational accounting practices.
The future of green accounting in corporate sustainability initiatives.
Digital currencies and their accounting implications within multinational corporations.
The efficacy of automated accounting systems in small to medium enterprises.
Forensic accounting as a tool against cyber financial fraud.
Tax strategy and accounting ethics in the digital age.
Non-profit accounting challenges in a post-pandemic world.
Gig economy impacts on financial reporting and tax obligations.
Continuous auditing in real-time financial data environments.
Ethical conflicts in accounting decisions: a case study analysis.
The integration of blockchain for transparency in financial auditing.
Strategic management accounting techniques in agile organizations.
Predictive analytics in accounting and its impact on business strategy.
Cost management innovations in healthcare accounting.
Regulatory impacts on financial disclosures and corporate accounting.
Innovative financial planning tools for startup sustainability.
The role of environmental, social, and governance (ESG) criteria in financial decision-making.
Public sector accountability and accounting reforms.
Big data analytics in financial statement analysis.
Adapting accounting frameworks for emerging markets.
The dynamics of accounting professionalism and ethical standards.
Real-time financial reporting: challenges and advantages.
Mergers and acquisitions: accounting for corporate restructuring.
Artificial intelligence in audit operations: reshaping traditional frameworks.
Corporate sustainability reporting: critical analysis of current practices.
Tax evasion strategies and their impact on international accounting standards.

2. Audit Thesis Topics

The effectiveness of continuous auditing in detecting and preventing fraud.
Implementing a risk-based auditing framework in emerging markets.
Enhancing corporate governance with robust audit committee functions.
The comparative reliability of external audits versus internal controls.
The impact of the latest regulatory frameworks on auditing standards.
Ensuring auditor independence in a complex corporate milieu.
Blockchain applications in enhancing audit trail transparency.
Strategies for cybersecurity audits in financial institutions.
Cultural impacts on audit practices in global organizations.
The future of auditing: integrating real-time data analytics.
The relationship between audit quality and investment decisions.
Leveraging machine learning for enhanced audit precision.
Auditing ethics in the face of financial technology innovations.
The role of internal audits in reinforcing cybersecurity measures.
Auditing challenges in decentralized platforms using blockchain technology.
Comparative study of traditional and modern audit methodologies.
The impact of data privacy regulations on audit practices globally.
Developing effective audit strategies for cloud-based accounting systems.
The role of audits in enhancing business resilience during economic downturns.
Fraud detection techniques in an AI-driven audit environment.
The effectiveness of environmental auditing in promoting corporate sustainability.
Auditing for non-financial information: challenges and methodologies.
Enhancing the transparency of public sector audits to improve trust.
Implementing forensic auditing techniques in corporate fraud detection.
The evolution of auditing standards in response to global financial crises.
The role of technology in transforming audit documentation and reporting.
Impact of auditor-client relationships on audit quality.
Strategies for overcoming challenges in cross-border audit practices.
Auditing supply chain operations for financial integrity and sustainability.
The future of regulatory audits in a dynamically changing global market.

3. Banking Thesis Topics

The future of digital banking post-COVID-19.
Analyzing the impact of blockchain technology on international banking transactions.
The role of central banks in managing digital currency implementations.
Sustainable banking practices: integrating ESG factors into bank operations.
The evolution of consumer banking behavior influenced by mobile technologies.
Cybersecurity strategies in banking: preventing breaches in a digital age.
The effectiveness of monetary policy in digital banking ecosystems.
Banking regulations and their impact on global economic stability.
Fintech innovations and their integration into traditional banking systems.
The impact of banking deserts on rural economic development.
Artificial intelligence in banking: reshaping customer service and risk management.
The role of ethical banking in promoting financial inclusion.
Impact of Brexit on UK banking: challenges and opportunities.
Stress testing in banks: approaches and implications for financial stability.
Consumer data protection in online banking: challenges and solutions.
The influence of microfinancing on developing economies.
The impact of interest rate changes on banking profitability.
Role of banking in supporting sustainable energy financing.
Technological disruptions in banking: a threat or an opportunity?
The effect of global banking regulations on emerging market economies.
Strategies for managing credit risk in post-pandemic recovery phases.
The growing role of Islamic banking in the global finance sector.
The impact of non-traditional banking platforms on financial services.
Data analytics in banking: enhancing decision-making processes.
Cross-border banking challenges in a globalized economy.
The future of branchless banking: implications for customer engagement.
Banking transparency and its effects on consumer trust.
The role of banks in facilitating international trade.
Innovations in mortgage banking and their impact on housing markets.
The effects of banking consolidation on competition and service delivery.

4. Behavioral Finance Thesis Topics

The psychological effects of financial losses on investment behavior.
Behavioral biases in financial decision-making: a case study of stock market investors.
The impact of social media on investor behavior and market outcomes.
Cognitive dissonance and its effect on personal financial planning.
The role of emotional intelligence in financial trading success.
Exploring the herding behavior in cryptocurrency markets.
Behavioral finance strategies to mitigate impulse spending.
The influence of cultural factors on investment decisions.
Psychological factors driving risk tolerance among millennials.
The effect of behavioral finance education on individual investment choices.
Overconfidence and trading: an analysis of its impact on stock returns.
Decision-making processes under financial stress: a behavioral perspective.
The role of behavioral factors in the success of financial advisement.
The impact of behavioral insights on retirement savings plans.
Anchoring bias in financial forecasting and market predictions.
The role of optimism and pessimism in financial markets.
Behavioral finance and its role in shaping sustainable investing.
Understanding the gap between perceived and actual financial knowledge.
Behavioral interventions to improve financial literacy.
The influence of personality traits on financial decision-making.
Behavioral economics: redesigning financial products for better decision outcomes.
The effectiveness of nudge theory in personal finance management.
The impact of financial anxiety on decision-making efficiency.
The behavioral aspects of financial negotiation.
Market sentiment analysis: behavioral finance in algorithmic trading.
The psychological impact of financial news on market movements.
Behavioral finance insights into crowd-funding behaviors.
Ethical considerations in behavioral finance research.
The influence of age and life stage on financial risk-taking.
Behavioral finance in corporate decision-making: case studies of strategic financial planning.

5. Capital Markets Thesis Topics

The future trajectory of global capital markets in the post-pandemic era.
Impact of quantitative easing on emerging market economies.
The role of technology in enhancing liquidity in capital markets.
Analysis of market efficiency in different economic cycles.
The effects of political instability on capital market performance.
Environmental, Social, and Governance (ESG) criteria and their impact on capital market trends.
Cryptocurrency as an emerging asset class in capital markets.
The role of sovereign wealth funds in global capital markets.
Algorithmic trading and its influence on market dynamics.
The impact of international sanctions on capital markets.
High-frequency trading: market benefits and systemic risks.
The role of capital markets in financing green energy initiatives.
Impact of fintech on traditional capital market structures.
Corporate bond markets and their responsiveness to economic changes.
The influence of central bank policies on capital market stability.
Market anomalies and behavioral economics: exploring the deviations from market efficiency.
The role of investor sentiment in capital market fluctuations.
Crowdfunding as an alternative financing mechanism in capital markets.
Regulatory challenges facing capital markets in developing countries.
The future of securitization post-global financial crisis.
Derivatives markets and their role in risk management.
The impact of technology IPOs on market perceptions.
Venture capital and its influence on market innovation.
Corporate governance and its effect on equity prices.
The role of market makers in maintaining market stability.
Ethical investing and its traction in the capital market.
The impact of demographic shifts on investment trends.
The interplay between macroeconomic policies and capital market growth.
Leveraging machine learning for capital market predictions.
The role of media in shaping public perceptions of capital markets.

6. Corporate Finance Thesis Topics

The impact of global economic shifts on corporate financing strategies.
Analyzing the role of corporate finance in driving sustainable business practices.
The influence of digital transformation on corporate financial management.
Risk management in corporate finance during uncertain economic times.
The effects of corporate financial restructuring on shareholder value.
Financing innovation: How corporations fund new technology investments.
The role of private equity in corporate finance.
Strategies for managing corporate debt in a fluctuating interest rate environment.
Impact of mergers and acquisitions on corporate financial health.
ESG (Environmental, Social, and Governance) factors in corporate finance decisions.
The future of corporate finance in the era of blockchain and cryptocurrencies.
The role of financial analytics in optimizing corporate investment decisions.
Corporate finance challenges in emerging markets.
Venture capital and its impact on corporate growth.
Corporate financial transparency and its effect on investor relations.
The role of CFOs in navigating new global tax laws.
Financial technology innovations and their implications for corporate finance.
The impact of international trade agreements on corporate financing.
Corporate finance strategies in the healthcare sector.
The influence of shareholder activism on corporate financial policies.
The future of corporate banking relationships.
Capital allocation decisions in multinational corporations.
The role of artificial intelligence in financial forecasting and budgeting.
The impact of demographic changes on corporate finance strategies.
Managing financial risks associated with climate change.
The role of corporate finance in business model innovation.
Financing strategies for startups versus established firms.
The effect of corporate culture on financial decision-making.
Corporate governance and its influence on financial risk management.
The evolving landscape of securities regulations and its impact on corporate finance.

7. Corporate Governance Thesis Topics

The impact of governance structures on corporate sustainability and responsibility.
Board diversity and its effect on corporate decision-making processes.
Corporate governance mechanisms to combat corruption and enhance transparency.
The role of stakeholder engagement in shaping governance practices.
Analyzing the effectiveness of corporate governance codes across different jurisdictions.
The influence of technology on corporate governance practices.
Governance challenges in family-owned businesses.
The impact of corporate governance on firm performance during economic crises.
Shareholder rights and their enforcement in emerging market economies.
The future of corporate governance in the digital economy.
The role of ethics in corporate governance.
Corporate governance and risk management: interlinkages and impacts.
The effects of regulatory changes on corporate governance standards.
ESG integration in corporate governance.
The role of internal audits in strengthening corporate governance.
Corporate governance in non-profit organizations.
The influence of activist investors on corporate governance reforms.
The effectiveness of whistleblower policies in corporate governance.
Cybersecurity governance in large corporations.
Succession planning and governance in large enterprises.
The impact of international governance standards on local practices.
The role of governance in preventing financial fraud.
Corporate governance in the fintech industry.
The relationship between corporate governance and corporate social responsibility.
The impact of global economic policies on corporate governance.
Data privacy and security: Governance challenges in the information era.
The role of governance in managing corporate crises.
The impact of leadership styles on corporate governance effectiveness.
Corporate governance and its role in enhancing business competitiveness.
The evolving role of board committees in strategic decision-making.

8. Finance Thesis Topics

Financial implications of global climate change initiatives.
The future of financial markets in the face of geopolitical uncertainties.
The impact of microfinance on poverty alleviation in developing countries.
Cryptocurrency: emerging financial technology and its regulatory challenges.
The role of financial institutions in fostering economic resilience.
Innovations in financial products for an aging global population.
The impact of digital wallets on traditional banking systems.
Financial literacy and its role in promoting socio-economic equality.
The effect of fintech on the global remittance landscape.
Risk management strategies in finance post-global financial crisis.
The influence of behavioral finance on investment strategies.
The evolving role of central banks in digital currency markets.
Financing sustainable urban development.
The impact of artificial intelligence on personal finance management.
Peer-to-peer lending and its effect on traditional credit markets.
The role of finance in facilitating international trade and development.
The implications of Brexit on European financial markets.
Financial derivatives and their role in modern economies.
The effects of sanctions on financial transactions and economic stability.
The future of investment banking in a technology-driven world.
Financial models for predicting economic downturns.
The impact of financial education on consumer behavior.
Securitization of assets: benefits and risks.
The role of financial services in disaster recovery and resilience.
Emerging trends in global investment patterns.
Financial strategies for managing corporate mergers and acquisitions.
The influence of cultural factors on financial systems and practices.
The effectiveness of financial sanctions as a geopolitical tool.
The future of financial privacy in an interconnected world.
The role of finance in promoting renewable energy investments.

9. Financial Economics Thesis Topics

The economic impact of quantitative easing in developed versus emerging markets.
The implications of negative interest rates for global economies.
Economic predictors of financial market behavior in crisis periods.
The relationship between government debt and economic growth.
Economic consequences of income inequality on national financial stability.
The effects of consumer confidence on economic recovery.
The role of economic policy in shaping housing market dynamics.
The impact of global trade wars on financial economics.
The influence of demographic shifts on economic policy and financial markets.
Macroeconomic factors influencing cryptocurrency adoption.
The role of economic theory in developing financial regulation.
The impact of tourism economics on national financial health.
Economic strategies for combating hyperinflation.
The role of sovereign wealth funds in global economic stability.
Economic analyses of environmental and resource economics.
The implications of fintech on traditional economic models.
Economic impacts of global pandemic responses by governments.
The future of labor markets in a digitally transforming economy.
Economic considerations in renewable energy finance.
The economics of privacy and data security in financial transactions.
The role of international economic organizations in financial regulation.
Economic effects of technological innovation on traditional industries.
The impact of economic sanctions on international relations and finance.
The role of consumer spending in economic recovery phases.
Economic policies for addressing wealth gaps.
The economic impact of climate change on financial sectors.
The role of economic research in crafting sustainable development goals.
The economics of health and its impact on national economies.
Global economic trends and their implications for financial forecasting.
The relationship between educational economics and workforce development.

10. Financial Management Thesis Topics

The strategic role of financial management in corporate sustainability.
Impact of global financial regulations on corporate financial management.
Financial management techniques for optimizing supply chain operations.
The role of financial management in crisis recovery and resilience.
Emerging technologies in financial management systems.
The impact of corporate social responsibility on financial management strategies.
Financial planning for long-term business growth in volatile markets.
The influence of global economic conditions on financial management practices.
Financial management challenges in the nonprofit sector.
The role of financial management in mergers and acquisitions.
The impact of digital currencies on corporate financial management.
Financial risk management strategies in an era of global uncertainty.
The role of financial management in enhancing operational efficiency.
Financial management best practices in the tech industry.
The impact of consumer behavior trends on financial management.
Financial management in the healthcare sector: Challenges and strategies.
The influence of artificial intelligence on financial decision-making processes.
Financial management strategies for small and medium-sized enterprises (SMEs).
The role of financial management in international expansion.
Ethical considerations in financial management practices.
Financial management in the energy sector: challenges and innovations.
Financial strategies for managing environmental risks.
The role of financial management in startup success and sustainability.
The impact of financial transparency on corporate governance.
Financial management and investor relations: integrating strategic communication.
The role of financial management in educational institutions.
Managing financial instability in emerging markets.
Financial management practices in the gig economy.
The role of financial managers in driving business model innovations.
Financial management tools for effective capital allocation.

11. Fintech Thesis Topics

The impact of blockchain on global payment systems.
Regulation challenges for fintech innovations: A cross-country analysis.
The role of fintech in democratizing access to financial services.
Machine learning and artificial intelligence in predictive financial modeling.
The evolution of peer-to-peer lending platforms and their impact on traditional banking.
Cryptocurrency adoption: consumer behavior and market dynamics.
The future of robo-advisors in personal finance management.
The impact of mobile banking on financial inclusion in developing countries.
Fintech solutions for microfinance: scalability and sustainability issues.
Data privacy and security challenges in fintech applications.
The role of fintech in enhancing cybersecurity in financial transactions.
The impact of fintech on traditional banking employment.
Regulatory technology (RegTech) for compliance management: trends and challenges.
Fintech and its role in combating financial crime and money laundering.
The influence of fintech on the insurance industry: insurtech innovations.
Fintech investments: market trends and future prospects.
The role of big data analytics in fintech.
Digital wallets and the future of consumer spending behavior.
Impact of fintech on wealth management and investment strategies.
Challenges and opportunities of implementing distributed ledger technology in financial services.
Consumer trust and fintech: building relationships in a digital age.
The evolution of payment gateways: fintech at the forefront.
Fintech’s impact on cross-border payments and remittances.
The role of fintech in the development of smart contracts.
The influence of fintech on financial market transparency.
Fintech as a driver for financial sector innovation in emerging markets.
The impact of artificial intelligence on risk assessment in fintech.
Fintech and financial stability: an analysis of systemic risks.
The role of fintech in streamlining government and public sector finance.
Ethical considerations in fintech: balancing innovation with consumer protection.

12. Insurance Thesis Topics

The future of insurance in the age of climate change.
The impact of artificial intelligence on underwriting and risk management.
Cyber risk insurance: emerging challenges and opportunities.
The role of insurance in managing public health crises.
Innovations in health insurance: technology-driven approaches to coverage.
The evolution of automotive insurance in the era of autonomous vehicles.
Insurance fraud detection using big data analytics.
Regulatory challenges in the global insurance market.
The influence of behavioral economics on insurance product design.
The role of reinsurance in stabilizing insurance markets.
Insurance and financial inclusion: strategies for reaching underserved communities.
The impact of technological advancements on insurance pricing models.
The role of insurance in disaster risk reduction and management.
Customer data management in the insurance industry: privacy versus personalization.
The future of life insurance: adapting to demographic shifts.
The integration of IoT devices in home insurance policies.
Blockchain applications in the insurance industry.
The impact of social media on insurance marketing and customer engagement.
Insurance as a tool for sustainable business practices.
The role of insurance companies in promoting corporate social responsibility.
The challenges of health insurance in a post-pandemic world.
Emerging risks and insurance: addressing the needs of the gig economy.
The role of insurance in mitigating financial risks associated with sports and entertainment.
Ethical challenges in insurance: discrimination in risk assessment.
The impact of global political instability on the insurance sector.
Insurance products tailored for the elderly: opportunities and challenges.
The role of insurance in fostering innovation in the construction industry.
Insurance and climate resilience: protecting vulnerable communities.
The evolving landscape of travel insurance amid global uncertainties.
The role of insurance in the transition to renewable energy sources.

13. International Finance Thesis Topics

The impact of currency fluctuations on international trade.
Strategies for managing foreign exchange risk in multinational corporations.
The effects of global economic sanctions on financial markets.
The role of international financial institutions in economic development.
Cross-border mergers and acquisitions: challenges and opportunities.
The influence of geopolitical tensions on global financial stability.
International tax planning and its implications for global investment.
The future of international financial regulation in a post-Brexit Europe.
The impact of emerging markets on global finance.
Foreign direct investment trends and their economic impacts.
The role of sovereign wealth funds in international finance.
The challenges of implementing international accounting standards.
The impact of international remittances on developing economies.
The role of digital currencies in reshaping international finance.
The effects of protectionist trade policies on global finance.
International financial market trends and their implications for investors.
The role of expatriate remittances in national economic stability.
The impact of international trade agreements on financial services.
Global risk management strategies in the finance sector.
The role of green finance in promoting sustainable development.
The impact of international environmental policies on financial strategies.
The future of global banking in the context of rising nationalism.
The role of international finance in disaster recovery and resilience.
The influence of international finance on poverty reduction strategies.
Strategies for financing international healthcare initiatives.
The evolving role of Islamic finance in the global market.
The impact of fintech on international banking and finance.
Challenges in financing international infrastructure projects.
The role of international finance in climate change mitigation.
Ethical considerations in international finance: fostering global financial integrity.

14. Investment Thesis Topics

The role of ESG criteria in investment decision-making.
The impact of technological innovation on investment strategies.
Market reaction to unexpected global events and its effect on investment portfolios.
Behavioral biases in investment: a study of market anomalies.
The future of real estate investment in a fluctuating economic landscape.
The role of quantitative analysis in portfolio management.
The impact of demographic changes on investment trends.
Strategies for sustainable and responsible investing.
The influence of regulatory changes on investment strategies.
The role of artificial intelligence in enhancing investment decisions.
Cryptocurrency investment: risks and opportunities.
The impact of global trade tensions on investment strategies.
Investment strategies for low interest rate environments.
The role of crowdfunding in the investment landscape.
The impact of social media on investor sentiment and stock prices.
The effectiveness of passive versus active investment strategies.
The role of venture capital in driving technological innovation.
The future of bond markets in a changing economic context.
The role of international investments in diversifying portfolios.
Impact of inflation expectations on investment decisions.
The evolving landscape of commodity investments.
Investment opportunities in emerging markets.
The impact of fiscal policy changes on investment strategies.
The role of hedge funds in the current financial market.
The influence of central bank policies on investment strategies.
The role of pension funds in the global investment market.
Ethical investing: balancing profit and principles.
The future of investments in renewable energy.
The impact of political stability on foreign investments.
The role of technology in asset management and valuation.

15. Management Accounting Thesis Topics

The role of management accounting in strategic decision-making.
Cost management strategies in the era of global supply chain disruptions.
The impact of digital transformation on management accounting practices.
The role of management accounting in environmental sustainability.
Performance measurement and management in diverse organizational settings.
Risk management strategies in management accounting.
The evolving role of management accountants in corporate governance.
The impact of regulatory changes on management accounting.
The role of management accounting in healthcare cost containment.
The influence of management accounting on operational efficiency.
Management accounting practices in nonprofit organizations.
The role of cost analysis in pricing strategies.
The impact of technological advancements on budgeting and forecasting.
The effectiveness of management accounting tools in project management.
The role of management accounting in mergers and acquisitions.
The impact of cultural differences on management accounting systems.
The role of management accounting in enhancing business resilience.
The influence of management accounting on business model innovation.
Management accounting in the digital economy: challenges and opportunities.
Strategic cost management for competitive advantage.
The role of management accounting in supply chain optimization.
The future of management accounting in the context of AI and automation.
The impact of financial technology on management accounting.
The role of management accounting in crisis management and recovery.
Performance metrics and their impact on organizational success.
The role of management accounting in supporting sustainable practices.
The impact of global economic conditions on management accounting.
The role of predictive analytics in management accounting.
The effectiveness of internal controls in management accounting.
The role of management accounting in international business expansion.

16. Personal Finance Thesis Topics

The impact of financial technology on personal savings strategies.
Behavioral insights into personal debt management.
The role of personal finance education in shaping financial literacy.
The influence of economic downturns on personal investment choices.
Retirement planning: trends and strategies in the current economic climate.
The effectiveness of digital tools in personal budgeting and financial planning.
Analyzing the gender gap in personal finance management.
The impact of cultural factors on personal saving and spending habits.
Personal finance challenges for the gig economy workers.
The role of personal finance in achieving long-term financial security.
Cryptocurrency as a personal investment: risks and rewards.
The impact of peer-to-peer lending platforms on personal finance.
The influence of social media on personal financial decisions.
Ethical considerations in personal financial advice.
The evolution of consumer credit markets and its impact on personal finance.
Strategies for managing personal financial risk.
The role of emergency funds in personal financial planning.
The impact of student loans on financial planning for millennials.
Personal finance strategies for different life stages.
The effect of inflation on personal savings and investment strategies.
The future of personal finance in the age of AI and automation.
The role of insurance in personal financial planning.
The impact of tax laws changes on personal finance strategies.
The psychology of spending: understanding consumer behavior.
Personal financial planning for expatriates: strategies and challenges.
The role of estate planning in personal finance.
Impact of healthcare costs on personal financial stability.
The role of financial advisors in the era of self-directed financial planning.
Financial planning for sustainable living: integrating environmental considerations.
The challenges and opportunities in personal wealth building.

17. Public Finance Thesis Topics

The role of public finance in addressing income inequality.
Fiscal policies for sustainable economic growth.
The impact of taxation on small businesses.
Public finance management in times of economic crisis.
The role of government spending in stimulating economic development.
Strategies for managing national debt.
The effectiveness of public welfare programs.
The challenges of healthcare financing in public sectors.
The impact of international aid on public finance.
Public finance strategies for environmental conservation.
The role of public finance in urban development.
Tax evasion and its implications for public finance.
The impact of public finance on education quality and access.
Financing public infrastructure: challenges and solutions.
The role of public finance in disaster management.
The effectiveness of fiscal decentralization.
Public finance reforms and their impact on service delivery.
The challenges of pension financing in the public sector.
The impact of political stability on public financial management.
Public-private partnerships: financial implications and models.
The role of transparency in public finance.
The impact of corruption on public financial management.
Financing renewable energy projects through public funds.
The role of public finance in health care reform.
The effectiveness of government subsidies in promoting economic sectors.
The challenges of financing sustainable transportation systems.
The impact of demographic changes on public finance.
The role of digital technologies in improving public finance management.
The global trends in public finance and their implications for domestic policy.
The impact of climate change on public financial strategies.

18. Quantitative Finance Thesis Topics

The application of machine learning algorithms in predicting stock market trends.
The role of quantitative methods in risk management.
Developing advanced models for credit risk assessment.
The impact of high-frequency trading on market stability.
The use of big data analytics in portfolio management.
Quantitative approaches to asset pricing in volatile markets.
The effectiveness of quantitative strategies in hedge funds.
The role of algorithmic trading in enhancing market efficiency.
Quantitative models for predicting bond market movements.
The impact of quantitative finance on regulatory compliance.
The application of blockchain technology in quantitative finance.
The challenges of quantitative finance in cryptocurrency markets.
The integration of environmental, social, and governance (ESG) factors in quantitative analysis.
The role of quantitative finance in private equity valuations.
Developing quantitative approaches for derivatives pricing.
The impact of quantitative finance techniques on financial advising.
Quantitative methods for assessing market liquidity.
The role of sentiment analysis in quantitative finance.
Quantitative trading strategies for commodities markets.
The application of game theory in financial strategy.
Quantitative finance and its role in insurance underwriting.
The impact of geopolitical events on quantitative financial models.
The use of quantitative finance in forecasting economic downturns.
Machine learning models for real estate investment analysis.
Quantitative finance techniques in sports betting markets.
The impact of artificial intelligence on financial market predictions.
Quantitative methods for managing currency exchange risks.
The role of quantitative finance in managing pension fund assets.
The effectiveness of quantitative models in emerging financial markets.
The future of quantitative finance in a globally interconnected economy.

19. Risk Management Thesis Topics

The role of risk management in enhancing corporate resilience.
Cybersecurity risks in financial institutions: management strategies.
The impact of climate change on risk management in insurance.
Risk management techniques in the fintech sector.
The effectiveness of enterprise risk management (ERM) frameworks.
Risk management in global supply chains.
The role of risk management in sustainable business practices.
Financial risks associated with political instability.
The challenges of operational risk management in complex organizations.
Risk management strategies for digital transformation projects.
The impact of regulatory changes on risk management practices.
Risk assessment techniques for investment in volatile markets.
The role of data analytics in risk identification and mitigation.
Risk management considerations in mergers and acquisitions.
The impact of reputation risk on corporate strategy.
Risk management in the healthcare industry.
The challenges of risk management in the energy sector.
The role of risk management in nonprofit organizations.
Implementing risk management in public sector entities.
The future of risk management in the context of AI advancements.
Credit risk management in banking post-global financial crisis.
Risk management strategies for emerging technologies.
The role of psychological factors in risk management decision-making.
Legal risks in international business operations.
The impact of cultural differences on risk management strategies.
Environmental risk management and corporate responsibility.
Risk management techniques for protecting intellectual property.
The role of insurance in comprehensive risk management.
The challenges of liquidity risk management in financial markets.
The future of risk management education and training.

20. Taxation Thesis Topics

The impact of digital economy on global taxation frameworks.
Tax policy as a tool for economic recovery post-pandemic.
The effectiveness of tax incentives in promoting renewable energy investments.
The role of taxation in addressing wealth inequality.
International tax competition and its implications for global economic stability.
The challenges of implementing value-added tax (VAT) in developing countries.
Tax evasion and its impact on national economies.
The role of tax policy in encouraging corporate social responsibility.
The impact of tax reforms on small and medium-sized enterprises.
Comparative analysis of progressive versus flat tax systems.
The effectiveness of digital services taxes in the global economy.
The role of taxation in sustainable development goals.
Taxation strategies for digital currencies and blockchain transactions.
The impact of tax policies on consumer behavior.
The role of taxation in healthcare financing.
Tax compliance challenges in the gig economy.
The implications of tax havens on international relations.
The role of automated systems in improving tax collection efficiency.
Taxation and its impact on foreign direct investment flows.
The future of estate taxes and their role in wealth distribution.
Taxation of e-commerce transactions.
The impact of international tax treaties on cross-border investments.
The role of taxation in the informal economy.
The challenges of carbon taxes in combating climate change.
The role of tax audits in enhancing fiscal transparency.
The impact of tax policies on retirement planning.
Taxation challenges in the pharmaceutical industry.
The role of taxation in funding public education.
The impact of taxation on agricultural development.
The future of consumption taxes in an increasingly digital world.

This comprehensive list of accounting and finance thesis topics has been curated to reflect the latest challenges and emerging trends within the field. Whether you are exploring traditional areas like taxation and corporate finance or delving into the evolving realms of fintech and international finance, these topics are designed to provide a robust foundation for your thesis research. Each category is intended to spark innovative thinking and encourage a deep exploration of issues that are pivotal to the current and future landscape of accounting and finance. By selecting a topic from this extensive collection, students can ensure their research is relevant, timely, and contributes meaningfully to their academic and professional growth in the field of accounting and finance.

The Range of Accounting and Finance Thesis Topics

Accounting and finance stand as critical pillars in the modern economic and corporate world, guiding everything from daily business operations to global financial strategies. The study of these disciplines is not just about learning to balance books or manage corporate assets; it’s about understanding the forces that drive economic activities and shape financial landscapes. Research in accounting and finance is paramount as it provides the empirical evidence needed to develop robust financial models, innovative management practices, and effective regulatory policies. The relevance of accounting and finance thesis topics is thus foundational to nurturing informed, adept professionals capable of navigating the complexities of financial markets and addressing the challenges of economic flux.

Current Issues in Accounting and Finance

Globalization and Regulatory Complexity : As businesses operate across borders, the complexity of regulatory compliance increases. Researchers are tasked with exploring the implications of global regulatory frameworks and their synchronization, or lack thereof, which affects multinational corporations and global financial stability.
Technological Disruptions : The rapid integration of technologies such as blockchain, AI, and machine learning in financial operations presents both opportunities and challenges. Studies focus on their impacts on financial privacy, security, and new types of financial crime, as well as their potential to improve efficiency and transparency.
Ethical and Sustainability Challenges : With rising concerns over corporate responsibility and sustainable development, research is increasingly focusing on how financial practices can be aligned with ethical standards and sustainability goals. This includes studies on green financing, ethical investing, and the financial implications of corporate sustainability initiatives.

Recent Trends in Accounting and Finance

Automation and Data Analytics : The adoption of advanced data analytics and automation tools is transforming traditional accounting tasks. Research topics explore the impact of these technologies on workflow efficiencies, data accuracy, and strategic decision-making within financial departments.
Sustainable Finance : As the demand for environmentally and socially responsible investment options grows, there is an increasing focus on how financial markets can support ESG principles. Researchers examine the integration of sustainability into financial analysis and decision-making processes.
Fintech Innovations : The emergence of fintech and its components like mobile payments, peer-to-peer lending, and cryptocurrencies are reshaping the financial services industry. Theses may focus on the regulatory challenges, market dynamics, and consumer behavior influenced by these innovations.

Future Directions in Accounting and Finance

Digital Transformation : Future research will likely delve deeper into the consequences and potentials of continued digital transformation in finance, such as the widespread adoption of internet of things (IoT) technologies and further advancements in AI for automated trading and personal finance management.
Predictive Finance and AI : With AI’s increasing capability to predict financial outcomes, future topics could include the development of AI-driven models for credit scoring, risk management, and investment strategies, emphasizing their accuracy, ethical considerations, and regulatory needs.
Sustainability and Finance : An emerging research frontier is the intersection of finance with global sustainability challenges. Potential topics include the financing of climate change initiatives, the role of financial institutions in promoting sustainable practices, and the creation of innovative financial products that support sustainable economic growth.

The breadth of accounting and finance thesis topics is indicative of the field’s extensive scope and its significant impact on societal and economic frameworks. Continued research is essential for advancing theoretical foundations and developing practical applications that address both current challenges and future opportunities. This ongoing academic inquiry is crucial for fostering a financial landscape that is not only robust and dynamic but also ethical and sustainable, ensuring that the field of accounting and finance remains at the forefront of economic innovation and societal advancement.

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Anmeldung zum TP&DA Assignment

Research Topics

Main areas of our research are business taxation, financial accounting and corporate governance.

1. Business Taxation

Business tax research investigates the incentives for tax planning, analyzes corporate tax planning and makes policy recommendations. According to the Scholes/Wolfson paradigma tax planning has to consider all parties, all costs and all taxes (including implicit taxes).

The institute's research has a focus on the following subjects:

tax planning of national and multinational firms,
capital markets and tax avoidance,
tax Information in financial statements.

Further, members of the institute contribute to current tax discussions.

2. Financial Accounting

Financial Accounting serves three purposes: the documentation of business transactions, the information of share- and stakeholders and the the assesment of distributable profits. We investigate these topics within the regulatory framework of the International Financial Reporting Standards (IFRS).

Our main research areas are:

earnings management,
capital market effects of accounting information,
the role of auditors and other enforcement institutions.

Besides, we investigate the relation between financial and tax accounting (e.g. book-tax conformity).

3. Corporate Governance

Again and again the independence of auditors and the quality of financial reporting has been subject to public discussion over the last decades. We contribute to these discussions by investigating the role of the auditor within the corporate governance system using a microeconomic approach.

If you have questions about our research, please do not hesitate to contact us.

Theses and Dissertations (Taxation)

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Possible tax evasion due to the ineffective and inconsistent implementation of internal controls within the supply-chain management processes Matshiga, Zulu Elijah ( 2018-07 ) This study investigated and examined the effectiveness and implementation of the existing internal controls designed specifically for exempted micro-enterprises (EMEs) contracting with the South African Social Security ...
SARS’powers with regard to tax clearance certificates Msiza, Vusumuzi Frank ( 2017-09 ) The study aims to review the regulatory powers exercised by the South African Revenue Services (SARS) with regard to the issuing, decline or revocation of a taxpayer’s tax clearance certificate, to highlight any remedial ...
Small and medium enterprises : recommended checklist of indicators to reduce the probability of tax errors on gross income definition and general deduction formula Majola, Zwakele ( 2015-11 ) Small and medium enterprises (SMEs) play a significant role in the economy. However, SMEs face a number of obstacles and impediments that prevent them from developing and growing. Government has introduced a number of ...
Medical tax benefits to South African taxpayers : an overview Moosa, R. ( 2017-09 ) This study presents an overview of the medical expenditure allowed to taxpayers in the South African Income Tax Act, 58 of 1962 (hereafter the “Income Tax Act”). The study traces the changes made to the allowed expenditure ...
Strategies in managing financial risk vulnerability among South African households Nzhinga, Rendani Kenneth ( 2016-04 ) Various studies have found that South Africa’s high unemployment rate contributes to poverty, inequality, crime and ill-health. Furthermore, South African low to middle-income households are characterised by a high debt ...
Developing a feasibility framework based on the characteristics of big data to reduce the taxation gap in South Africa Cilliers, Tanya ( 2017-03 ) The purpose of this study was to develop a conceptual framework to aid in the reduction of the taxation gap in South Africa (SA) through the use of third-party data and information technology. In order to develop a framework ...
The perception of tax practitioners relating to the influence of the Tax Administration Act on taxpayers' tax compliance behaviour in South Africa Maposa, Heavy ( 2016-07 )
The changing needs of a household's demand for liabilities over the life course : focused on young adults Malan, Shan ( 2016-05 ) South Africans carry high debt levels and many deal with the threat of over-indebtedness. In particular, the debt situation of the youth is of utmost concern. This study was undertaken to gain an understanding of how the ...
Selected factors significantly influencing net equity value in the South African household's statement of financial position Combrink, Hermanus Adriaan ( 2015-11 ) It is twenty-one years since South Africa’s democracy and the majority of South African households can still be classified as poor, despite the various interventions by Government to reduce poverty and inequality. The ...
The asset composition of high net worth individuals in the Southern Gauteng area of South Africa Joubert, Kobus ( 2015-11 ) In South Africa, less than 10% of individuals are financially independent after retirement, with an increasing number becoming dependent on social grants from government – hence the importance of analysing the asset ...
South African small business' taxation registration compliance Pretorius, Maria Margaretha ( 2015-10 ) Revenue losses due to tax non-compliance pose a substantial risk for all governments, including the South African government. As part of its risk management system, the South African Revenue Service has identified the ...
A comparative study of South African small business corporation tax and turnover tax Rahim, Aadila ( 2015-06 ) This study compared the turnover tax and small business corporation tax systems in South Africa as applicable to micro and small businesses. Misinformed perceptions of the turnover tax system were the motivation for this ...
The winds of change : an analysis and appraisal of selected constitutional issues affecting the rights of taxpayers Goldswain, George Kenneth ( 2012-11-30 ) Prior to 1994, South African taxpayers had little protection from fiscal legislation or the decisions, actions or conduct of the South African Revenue Service (“SARS”) that violated their common law rights. Parliament ...
A comparative study of investment incentives available to the manufacturing sector in South Africa, Malaysia and Singapore Wentzel, Martha Susanna Isabella ( 2010-11 ) This study identifies additional investment incentives, applicable to the manufacturing sector, which the South African government could introduce to encourage investors to choose the South African manufacturing sector as ...
Taxation implications arising from South African residents owning or having a tax interest in fixed property in Greece Whitfield, Royden Bryan ( 2009-08-25 ) This study investigates, identifies and provides flowchart summaries of the various forms of taxation in South Africa and to a lesser extent Greece affecting South African residents who own or have financed fixed property ...
Remission of penalties in income tax matters Goldswain, George Kenneth ( 2009-08-25 ) The additional tax ("penalties") imposable in terms of section 76(1) of the Income Tax Act (No 58 of 1962) when a taxpayer is in default, can be very harsh (up to 200% of the tax properly chargeable). The Commissioner ...
The contribution of justice MM Corbett to the development of the law of taxation in South Africa Van der Walt, Wessel Johannes ( 2007-09 ) Mr Justice Corbett made a substantial contribution to the South African tax law as he delivered several judgements during his long career on the bench. Starting from the lower ranks as a judge he became Chief Justice of ...
The effect of value-added tax on small to medium-sized developers of residential properties in South Africa Julyan, Leoni ( 2009-08-25 ) This dissertation deals with the effect of value-added tax on small to medium-sized developers of residential properties in South Africa. Firstly, the way value-added tax is applied to residential properties in South ...
The taxation of electronic commerce and the implications for current taxation practices in South Africa Doussy, Elizabeth ( 2001-11 ) This study analyses the nature and implementation of electronic commerce in order to identify possible problems for taxation and pinpoint those problems which may be relevant to South Africa. Solutions suggested by certain ...

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Wilson, Peter Antony. "'BRICS' and international tax law." Thesis, Queen Mary, University of London, 2017. http://qmro.qmul.ac.uk/xmlui/handle/123456789/24872.

Perakath, Aditya. "Brexit : Perspectives from the International Tax Paradigm." Thesis, Uppsala universitet, Juridiska institutionen, 2018. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-352338.

Loukota, Walter Stefaner Markus. "Taxation of artistes and sportsmen in international tax law /." [Vienna] : Wien : Postgraduate International Tax Law ; Linde, 2007. http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&doc_number=016135985&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA.

Galle-From, Alex. "Death and Taxes : Analysis and Comparison of Bilateral International Succession TaxTreaty Structures Between the United States and Selected OECDStates." Thesis, Uppsala universitet, Juridiska institutionen, 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-384696.

Rodriguez, Katherine J. "Reforming the International Corporate Tax Code: A Transition to a Territorial Tax System." Scholarship @ Claremont, 2014. http://scholarship.claremont.edu/cmc_theses/955.

Vergnet, Nicolas. "La création et la répartition de la valeur en droit fiscal international." Thesis, Paris 2, 2018. http://www.theses.fr/2018PA020063/document.

Collier, Richard Stuart. "The consequences for international fiscal law of unilateral anti-tax haven legislation." Thesis, SOAS, University of London, 1995. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.326319.

Phumaphi, Samantha. "Do the South African headquarters provisions provide a competitive alternative for a gateway into Africa for international companies?" Master's thesis, University of Cape Town, 2014. http://hdl.handle.net/11427/9160.

Baker, Philip. "A comparative study of the tax treatment of international commercial transactions." Thesis, SOAS, University of London, 1985. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.337617.

Nikolakakis, Niki. "The international legal ramifications of the OECD's harmful tax competition crusade /." Thesis, McGill University, 2006. http://digitool.Library.McGill.CA:80/R/?func=dbin-jump-full&object_id=101823.

Rocha, Sergio André. "The BEPS Project of the OECD and the International Tax Law in Brazil." IUS ET VERITAS, 2017. http://repositorio.pucp.edu.pe/index/handle/123456789/122463.

Coelho, Andrew Satiro. "The scope for multilateral international co-operation in tax affairs / The tax and exchange control consequences of virtual currency transactions in South Africa." Master's thesis, University of Cape Town, 2017. http://hdl.handle.net/11427/25210.

McCann, Patrick Joseph. "The relevance of the OECD BEPS action plan 2 recommnedations for selected aspects of cross border arbitrage through selected hybrid instruments and entity arrangements in South African Income Tax Law." Master's thesis, University of Cape Town, 2015. http://hdl.handle.net/11427/16705.

Cruceru, Luiza Brindusa. "Treaty shopping and the abuse of income tax conventions." Thesis, McGill University, 2005. http://digitool.Library.McGill.CA:80/R/?func=dbin-jump-full&object_id=83949.

Beukes, Marvan. "Thin capitalisation in South Africa, including a critical analysis of the Draft Interpretation Note on the determination of the taxable income of certain persons from international transactions." Master's thesis, University of Cape Town, 2014. http://hdl.handle.net/11427/18623.

Dahlman, Roland. "Corporate form and international taxation of box corporations." Doctoral thesis, Stockholm : Acta Universitatis Stockholmiensis : Almqvist & Wiksell International [distributör], 2006. http://urn.kb.se/resolve?urn=urn:nbn:se:su:diva-1009.

Engelen, Franciscus Antonius. "Interpretation of tax treaties under international law : a study of articles 31, 32 and 33 of the Vienna Convention on the Law of Treaties and their application to tax treaties /." Amsterdam : IBFD, International Bureau of Fiscal Documentation, 2004. http://www.gbv.de/dms/spk/sbb/recht/toc/479589860.pdf.

Loomer, Geoffrey T. "Reformulating corporate residence : a coherent response to international tax avoidance." Thesis, University of Oxford, 2011. http://ora.ox.ac.uk/objects/uuid:1f515456-3d87-4942-9600-b9cfe73c6662.

Berkesten, Hägglund Camilla. "The Definition of a Permanent Establishment in the BEPS Era : An analysis of the introduction of commissionaire structures in Article 5(5) of the OECD Model Treaty." Thesis, Uppsala universitet, Juridiska institutionen, 2017. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-316071.

Blom, Maria, and Anders Lenfors. "Attribution of Profits to Permanent Establishments : How Should Swedish Legislation Conform to the OECD December 2006 Report?" Thesis, Jönköping University, JIBS, Commercial Law, 2008. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-13.

The purpose of this thesis is to establish whether the domestic legislation of Sweden is in tune with the OECD December 2006 report on the attribution of profits to permanent es-tablishments (December 2006 report) and if not how Sweden ought to conform. How to attribute business profits to a permanent establishment (PE) is laid down in Article 7 of the OECD Model Tax Convention on Income and on Capital. In December 2006 the OECD released a report on how profits (losses) are to be attributed to PEs. The report lays down the current approach on how Contracting States should interpret Article 7 and is referred to as the authorised OECD approach. The purpose of the December 2006 Report is to re-vise Article 7 in order ensure a common interpretation on the Article. The aim is to apply the OECD Transfer Pricing Guidelines (TP Guidelines), otherwise applicable on transac-tions between a parent company and a subsidiary, by analogy to PE situations.

The profits attributable to a PE are to be decided by using a two-step analysis. Under the first step a PE is to be hypothesised as a distinct and separate enterprise. The functions performed, assets used and risks assumed are to be determined and attributed to the rele-vant parts of the enterprise. In order to do this the economic ownership of assets is to be regarded. According to the OECD the functions performed by the people working within a PE, the significant people functions (SPF), are decisive when attributing assets and risks. To support the use of assets and the assumption of risks a PE is to be provided with a proper amount of “free” capital. Under the second step of the analysis a fair share of the entire enterprise’s profit is to be attributed to the PE. The actual amount of profit is to be established by performing a comparability analysis and by thereafter applying different transaction methods, using the method that best expresses an arm’s length price to the dealing at hand. To calculate a proper profit a PE shall be allowed to deduct interest.

Sweden does not have much legislation concerning transfer pricing and there is hardly any legislation concerning PEs. There are no specific provisions in Swedish law on how to at-tribute profits between a head office and a PE. Furthermore, there are only a few judge-ments and no official guidelines regarding the attribution of profits to PEs. According to the domestic legislation of Sweden the amount of attributed profit shall be determined on the basis of separate accounts. The existing guidance in Swedish case law is not in tune with the authorised OECD approach. Swedish courts have ruled contrary to the authorised OECD approach when it comes to attributing “free” capital to a PE, allowing for deduc-tions of internal royalty payments and for recognising internal interest dealings. Further-more, a transfer of assets from a Swedish head office to a foreign PE has under certain cir-cumstances not been considered a taxable event. Since Sweden has not officially imple-mented any new legislation and the courts have not Stated any new principles regarding the attribution of profits to PEs it is unlikely that new concepts as the authorised OECD ap-proach will be adhered to at present time. In order to comply with the authorised OECD approach Sweden would need to introduce some new legislation.

We suggest that Sweden implement a Section in its domestic legislation based on the authorised OECD approach. If Sweden adopts our proposed Section it would provide for a more unitary and consistent international approach and a needed certainty for enterprises on the treatment of PEs for tax purposes.

Uppsatsens syfte är att utreda huruvida Sveriges lagstiftning är i linje med OECDs decem-ber 2006 rapport och huruvida eventuell anpassning av gällande lagstiftning bör företas. Hur vinster skall fördelas till fasta driftställen bestäms av artikel 7 i OECDs Modellavtal för beskattning av inkomst och kapital. I december 2006 presenterade OECD en rapport om hur vinster (förluster) bör fördelas till fasta driftställen. Rapporten beskriver hur medlems-Staterna bör tolka artikel 7 och är refererad till som den godkända OECDtolkningen. Syftet med december 2006 rapporten är att revidera artikel 7 för att få till stånd en enhetlig tolk-ning av artikeln. Målet är att OECD TP Guidelines, annars tillämpliga på transaktioner mellan moder- och dotterbolag, skulle tillämpas analogt på situationer gällande fasta drift-ställen.

Vinster hänförliga till ett fast driftställe skall bestämmas genom användning av en två stegs analys. Under det första steget i en sådan analys antas det fasta driftstället utgöra ett särskilt och separat bolag. De funktioner som utförs, tillgångar som används och risker som kan tänkas uppkomma i det fasta driftstället bestäms. För att kunna göra detta skall den eko-nomiska äganderätten av tillgången bestämmas. Funktioner som är av speciellt värde och som utförs av personal som arbetar vid det fasta driftstället, så kallade betydelsefulla perso-ners funktioner, är avgörande vid en fördelning av tillgångar och risker. För att stödja an-vändningen av tillgångar och antagandet av risker skall en skälig del av företagets fria kapi-tal tilldelas det fasta driftstället. Det andra steget i analysen skall bestämma hur mycket av bolagets vinst som skall tilldelas det fasta driftstället. Den vinst som skall fördelas bestäms utifrån en jämförbarhetsanalys och genom att tillämpa olika internprissättningsmetoder. Den metod som bäst ger uttryck för ett armslängdspris skall tillämpas på den gällande ”transaktionen”. För att beräkna en skälig vinst skall det fasta driftstället få göra ränteav-drag.

Generellt sett har Sverige inte mycket lagstiftning gällande internprissättning och det finns knappt någon lagstiftning gällande fasta driftställen. Svensk lagstiftning innehåller inga spe-cifika regler om hur vinster skall fördelas mellan ett huvudkontor och dess fasta driftsälle. Vidare finns endast ett fåtal rättsfall och ingen officiell vägledning av vinsters fördelning till fasta driftställen. Enligt gällande svensk lagstiftning skall summan av den vinst som skall fördelas bestämmas genom tillämpning av separata konton. Den vägledning som ges ur svensk rättspraxis är inte i linje med den godkända OECDtolkningen. Svenska domstolar har dömt i motsats till den godkända OECDtolkningen vad gäller fördelning av fritt kapital till ett utländskt fast driftställe och vad gäller tillåtenheten göra avdrag för interna royalty- och räntebetalningar. Vidare har det under vissa omständigheter inte ansetts vara en be-skattningsbar händelse då en tillgång flyttas mellan ett huvudkontor och ett fast driftställe. Då Sverige inte implementerat någon ny lagstiftning och domstolarna inte slagit fast någon ny rättspraxis gällande fördelning av vinster till fasta driftställen är det inte sannolikt att nya koncept som framgår av den godkända OECDtolkningen kommer att bli åhörda i Sverige för närvarande. För att vara i linje med den godkända OECDtolkningen skulle Sverige be-höva introducera ny lagstiftning på området.

Vi rekommenderar att Sverige implementerar ny lagstiftning baserad på den godkända OECDtolkningen. Om Sverige skulle välja att implementera vårt föreslagna tillägg i lag-stiftningen skulle det bidra till en mer konsekvent behandling av fasta driftställen och en nödvändig säkerhet för bolag avseende beskattningen av fasta driftställen.

Summers, James. "Tangible Intangibles in the United States’ Tax Cuts and Jobs Act : How Mixed Definitions of “Intangible” Lead to Mixed Results in the United States’ Efforts to Close Tax Loopholes, Move to a Territorial Tax System, and Reduce Base Erosion and Profit Shifting Abuses." Thesis, Uppsala universitet, Juridiska institutionen, 2018. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-352298.

Massi, Daniel. "Will the Fundamental Freedoms of EC Law Impose a Most-Favoured-Nation Obligation on Tax Treaties?" Thesis, Jönköping University, JIBS, Commercial Law, 2005. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-76.

This thesis examines whether the fundamental freedoms of the EC Treaty prescribe most-favoured-nation (MFN) treatment. The right to MFN treatment concerns the issue whether taxpayers resident in one Member State can “cherry-pick” the most beneficial tax treaty available to other taxpayers. Two issues of fundamental impor-tance are examined in this thesis. First, whether a resident of a Member State (A) who receives income in another Member State (B), can claim from that state, the most beneficial tax treaty available to a resident of a third Member State (C). Second, whether a resident can claim from his state of residence (A), the same tax treatment as provided in a tax treaty concluded by his state of residence and another Member State (C), when this tax treaty provides better treatment in terms of avoiding double taxa-tion in the state of residence than the tax treaty applicable to the source of income (B).

The ECJ has held that discrimination arises only through the application of different rules to comparable situations or the application of the same rule to different situa-tions. The current state of EC law prohibits unequal treatment of residents and non-residents as well as residents who have exercised their rights to free movement in comparison to residents who have not. The condition is that they must be considered to be in comparable situations and that there is no objective difference to justify the difference in treatment. The ECJ has so far not ruled on the MFN issue. It is there-fore uncertain as to whether Member States are obligated to treat; 1) different non-resident taxpayers equally and, 2) whether Member States are prohibited from treat-ing their own residents differently when they exercise their rights to free movement in different Member States.

This thesis identifies the requirements for the application of MFN treatment and ex-amines in which tax treaty provisions it is possible to apply MFN treatment. The ECJ, has in its case law, concluded that the application of tax treaties must be exer-cised in accordance EC law. It can be argued that a well-functioning internal market cannot allow bilateral tax treaties to provide preferential tax treatment to residents of one Member State, while denying it to residents of the remaining Member States. However, the application of MFN treatment could have far-reaching ramifications on the Member States’ existing tax treaty network. It is therefore fair to assume, as has been stated in other doctrinal opinions, that the ECJ will approach this issue care-fully when providing its interpretation on the matter.

Valderrama, Irma Johanna Mosquera, Addy Mazz, Luis Eduardo Schoueri, Natalia Quiñones, Jennifer Roeleveld, Pasquale Pistone, and Frederik Zimmer. "The Rule of Law and the Effective Protection of Taxpayers' Rights in Developing Countries." WU Vienna University of Economics and Business, Universität Wien, 2017. http://epub.wu.ac.at/5732/1/SSRN%2Did3034360.pdf.

Pepe, Flavia Cavalcanti. "Contribuição ao estudo do estabelecimento permanente." Universidade de São Paulo, 2014. http://www.teses.usp.br/teses/disponiveis/2/2133/tde-11022015-145035/.

Karlsson, Sandra. "Ne bis in idem : A comparative study of the interpretation of the principle in Sweden and Norway concerning tax surcharge and tax fraud." Thesis, Internationella Handelshögskolan, Högskolan i Jönköping, IHH, Redovisning och Rättsvetenskap, 2011. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-15127.

Providakis, Johan. "Det svenska CFC-regelverkets ändamålsenlighet samt dess förhållande till BEPS." Thesis, Internationella Handelshögskolan, Högskolan i Jönköping, IHH, Rättsvetenskap, 2014. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-23866.

Sykes, Justin. "The Trouble With Transfer Pricing, and How to Fix It." Scholarship @ Claremont, 2014. http://scholarship.claremont.edu/cmc_theses/963.

Serrano, Antón Fernando. "Report on OCDE’s tax bases erosion and shifting benefits: origin and implementation within international and global framework." Pontificia Universidad Católica del Perú, 2014. http://repositorio.pucp.edu.pe/index/handle/123456789/115680.

Prettl, Axel [Verfasser]. "The international tax law of Controlled Foreign Corporation rules and their influence on multinational companies' behaviour / Axel Prettl." Tübingen : Universitätsbibliothek Tübingen, 2021. http://d-nb.info/1236994019/34.

Carey, Tagle Jaime. "Tax Reform in Chile: Alternative Tax Regimes and Agreements to Avoid Double Taxation." Derecho & Sociedad, 2015. http://repositorio.pucp.edu.pe/index/handle/123456789/118534.

Kerr, Evelina. "CFC legislation and its compliance with Community Law : Sweden's lack of double CFC tax relief." Thesis, Jönköping University, Jönköping University, Jönköping University, 2009. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-11041.

CFC legislation has become an instrument to protect national tax bases and minimize the abusive effects of international tax planning. The Swedish CFC legislation is found in chapter 39a of the ITA whereas it is established under what circumstances CFC taxation can arise. If a shareholder of a foreign legal entity is liable of CFC taxation in Sweden such a holder is also entitled to deduct tax paid by the CFC abroad. The purpose of the granted tax credit is to avoid double taxation, although if foreign tax is paid by another entity than the foreign entity in question such CFC-tax cannot be credited. The situation at hand can result in that the holder is liable of paying double CFC tax, contrary to the purpose of tax credit.

The freedom of establishment is part of the fundamental freedoms concluded in the EC Treaty. The general goal of the Community is to establish an internal market. The freedom of establishment, stated in Article 43 EC stipulates that restrictions on the freedom of establishment on nationals shall be prohibited. However, restrictions on the freedom of establishment can be justified under certain circumstances. The ECJ has developed a rule of reason test which can justify prohibited restrictions if certain criterias are fulfilled. Concerning tax matters the grounds of justification that have been accepted by the ECJ are the cohesion of the tax system, the effectiveness of fiscal supervision, the counteraction of tax avoidance, the need to safeguard the balanced allocation of the power to tax between the Member States and a combination of grounds of justification.

An exemplification scheme serves as a mean to illustrate in what instance double CFC taxation can arise. The scheme concerns a corporate group whereas a Swedish parent company owns a subsidiary in the U.K. through which the parent company plans to establish another subsidiary in the UAE. Swedish tax legislation provides that the Swedish parent company is subject to corporation tax on its worldwide profits in Sweden. However, the parent company is generally not taxed on the profits of its subsidiaries as they arise nor is it taxed on dividends distributed by a subsidiary established in Sweden. Although, when subsidiaries are not resident in Sweden and CFC legislation applies tax exempt according to the intercorporate share holding legislation will not be applicable. Therefore, in order for double CFC taxation to arise it is established that CFC legislation will be applicable to the exemplified scheme. Profits accrued in the UAE will be subject to CFC taxation in both the U.K. and Sweden and double taxation relief will not be granted in Sweden for the CFC tax paid in the U.K. It is questionable if double CFC taxation and the lack of tax relief in such a situation is in compliance with the freedom of establishment.

The analysis, whereas the purpose of this thesis is concluded, follows the reasoning of the ECJ in accordance with the rule of reason. The purpose is to examine if the lack of double CFC tax relief is in compliance with Community law. It is established that since relief is not granted for double CFC taxation, national legislation hinders the freedom of establishment by forcing a parent company to avoid or modify an intra group structure which leads to the unfavorable consequences in taxation. The tax disadvantage must be seen as making it less attractive for Sweden’s own resident to establish in another Member State and the hindering nature of the lack of double CFC taxation relief constitutes a prohibited restriction to the freedom of establishment. The grounds of justification previously accepted by the ECJ are examined in order to establish if such grounds can justify the lack of double CFC tax relief as a prohibited restriction on the freedom of establishment. None of the acknowledged grounds of justification are able to justify the lack of double CFC tax relief and such a restricted measure is therefore not found to be in compliance with Community Law. Lastly, potential adjustments to CFC legislation, regarding the lack of double CFC tax relief, are discussed to enable compliance with Community law.

Lucci, Guilherme Andrade. "O artigo 98 do Código Tributário Nacional e a aplicação do Direito Tributário Internacional pelo Poder Judiciário brasileiro." Pontifícia Universidade Católica de São Paulo, 2015. https://tede2.pucsp.br/handle/handle/6845.

Bernath, Andreas. "The Implications of the Arbitration Convention : A step back for the European Community or a step forward for elimination of transfer pricing related double taxation?" Thesis, Jönköping University, JIBS, Commercial Law, 2006. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-548.

It was assumed in the mid 1990s that 60% of all global trade took place within a group of enterprises. With increased globalisation leading to an increase in mergers and acquisitions this figure is most likely higher. Thus intra-company and intra-group transactions form a major part of business. These transactions, due to the association between the enterprises, may not always reflect the conditions that a market with independent actors would dictate. There are various reasons for this, which include not only tax considerations but also difficulties in establishing conditions that reflect those that inde-pendent companies would apply, in other words conditions in accordance with the arm’s length principle. In cases where these conditions are not in accordance with what the state considers as an arm’s length price, the profits of the enterprise located in that state may be adjusted for taxation purposes under transfer pricing provisions.

The complexity of transfer pricing rules and the various methods for establishing an arm’s length price result in different interpretations and increased uncertainty for multinational enterprises that often face different rules for determining a correct transfer price. Therefore, enterprises may often face transfer pricing adjustments of their profits due to the complexity and differences in transfer pricing legislation. Transfer pricing adjustments potentially lead to unresolved double taxation, in fact business reports have indicated that 42% of the transfer pricing adjustments lead to double taxation. Therefore it is imperative to have legal mechanisms that resolve potential double taxation.

The Convention on the Elimination of Double Taxation in Connection with the Adjustment of Profits of Associated Enterprises (Arbitration Convention) was adopted to give the multinational enterprises, facing double taxation due to adjustments of their profits, a remedy that obliged the states to resolve the double taxation. This was the first, and is still the only, EC-wide mechanism that technically guarantees that transfer pricing double taxation is resolved and thus holds a great improvement over other existing mechanisms to resolve double taxation. The Arbitration Convention was originally a proposed EC Directive but was transformed into a intergovernmental convention. This has resulted in that the European Court of Justice (ECJ) has no jurisdiction to interpret the Arbitration Convention or its application. Furthermore there is no supranational or international organ that could take action against states that interpret or apply the Conven-tion in an unintended manner. The chosen legal form has also resulted in different interpretations as to what status the Arbitration Convention has compared to bilateral tax conventions, and thus whether it precedes them. This could prove troublesome when future bilateral treaties are concluded or where there already exist tax treaties that have different solutions to transfer pricing related double taxation.

The risk of the Convention being interpreted differently is greatly increased by the various undefined terms and lack of precise provisions in the Convention. Therefore, the Convention has been subject to an inconsistent application and interpretation from the date it came into effect in 1995. The Convention was only given a five year life span, after which it was destined to be renewed if the contracting states so expressed, involving the same ratification process as at the initial acceptation of the Convention. However, as this was inefficient, a Prolongation Protocol was signed to amend the Convention with an automatic extension of its life. As it took till 2004 for this Protocol to be ratified and finally enter into force on 1 November 2004 it created one of the main interpretation and application differences in the life of the Convention.

The function of the Convention’s procedures and thus its efficiency in resolving double taxation is impeded by the numerous interpretation differences and lack of precise pro-visions in the Convention. The fact that there is no way to guarantee that the provisions of the Convention are precisely followed, partly since there are uncertainties regarding the precise interpretation but also partly since there is no organ that could enforce a uniform application of the Convention, further impedes the efficiency of the Convention, which is clearly seen in practice.

Another question of interpretation and application raised is that, although the Convention was originally intended as a means for resolving transfer pricing related double taxation, there have been arguments that the Convention could apply to double taxation due to provisions concerning thin capitalisation as well. These provisions bring about similar conditions as those the Convention requires for its applicability and, although a different area of law, the connections in the conditions are many and undeniable.

Ghosh, Julian. "The application of the fundamental freedoms in the EC Treaty to the international tax law concepts of residence and source." Thesis, University of Oxford, 2004. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.402756.

Buhre, Anna, and Elisabeth Mörck. "Är tioårsregeln i 3 kap. 19 § Inkomstskattelagen förenlig med EG-rätten? : Vad blir konsekvenserna av den nya lydelsen?" Thesis, Jönköping University, JIBS, Commercial Law, 2009. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-7468.

Uppsatsens syfte är att utreda huruvida tioårsregeln i 3 kap. 19 § IL strider mot EG-rätten. Vidare undersöks konsekvenserna utav den utvidgade regeln i förhållande till den internationella skatteavtalsrätten.

Avsaknad av total harmonisering inom skatteområdet i EU resulterar i att praxis från EGD är vägledande och av stor vikt för medlemsstaterna. Skatteregler i intern rätt får inte utformas på ett sätt att de strider mot någon av de grundläggande rörelsefriheterna i EG-fördraget.

Tioårsregeln innebär i grova drag att kapitalvinster som uppstår vid avyttring av tillgångar, skall beskattas i Sverige under de tio nästföljande åren efter utflyttning från Sverige. Tioårsregeln i dess tidigare lydelse har inte fungerat ändamålsenligt. Numera omfattar tioårsregeln utländska andelar och delägarrätter om dessa förvärvades under tiden den skattskyldige var obegränsat skattskyldig i Sverige. Tioårsregelns syfte är att hindra skattskyldiga att undandraga den svenska staten skatteintäkter vid utflyttning.

Exitbeskattning är en synonym till utflyttningsbeskattning . Exitskatt avseende kapital innebär att beskattning sker på en orealiserad latent vinst på grund av att den skattskyldige flyttar ut från staten. Tioårsregeln kan sägas vara en typ av exitskatteregel eftersom den grundas på en utsträckt hemvistprincip.

Bestämmelser om exitskatter avseende kapitalvinster är generellt sett svåra att rättfärdiga eftersom en mängd krav ställs för att sådana regler skall betraktas förenliga med EG-rätten. EGD har genom praxis stadgat vissa krav avseende utformning av exitskatteregler. Exitskatter i sig har inte ansetts strida mot EG-rätten, vilket kan utläsas från Lasteyrie -domen. I det senare avgjorda N -målet konstaterades att regler om exitskatt i form av uppskovsbeskattning måste anses godkända av EGD, i alla fall då de inte är förenade med alltför hårda krav för den skattskyldige. För att inte strida mot EG-rätten bör värdenedgångar efter utflyttning beaktas samtidigt som krav på säkerhet och dylikt inte får ställas på den skattskyldige.

Artikel 13 i OECD:s modellavtal gällande kapitalvinster reglerar inte problematiken kring olika staters bestämmelser om kapitalskatt skall tas ut eller på vilket sätt kapitalvinst skall beskattas. Artikeln reglerar i stället hur skatteanspråket avseende kapitalvinst skall fördelas mellan staterna. Det är inte alltför ovanligt att de svenska skatteavtalen skiljer sig från OECD:s modellavtal i vissa avseenden. Begränsningarna i Sveriges beskattningsrätt innebär ofta en inskränkning i de antal år som Sverige har rätt att beskatta kapitalvinster och/eller att svenska delägarrätter samt andelar endast omfattas av den svenska beskattningsrätten.

Utvidgningen av tioårsregeln är verkningslös eftersom de svenska skatteavtalen är formulerade på ett sätt som leder till att Sverige förhindras att utöva sin beskattningsrätt enligt tioårsregeln, som avtalen föreskriver. Tioårsregeln har inte effektiviserats med hjälp av utvidgningen till att även omfatta utländska andelar på grund av skatteavtalens neutraliserande effekt. Skatteavtalen leder till att tioårsregeln är verkningslös och för att syftet med den utvidgade tioårsregeln skall uppnås måste Sverige omförhandla sina skatteavtal.

Om en skattskyldig person vid utflyttning behandlas negativt av tioårsregeln i jämförelse med en skattskyldig person som fortsätter vara bosatt i Sverige, kan regeln fungera hindrande. Eftersom beskattning av kapitalvinst enligt tioårsregeln sker på samma sätt för den utflyttade personen som för den i Sverige kvarvarande personen föreligger ingen negativ särbehandling, vilket innebär att regeln är förenlig med EG-rätten.

Tioårsregeln bör ersättas av ett system bestående av exitbeskattning med möjlighet till uppskov, vilket vi betraktar som en mer ändamålsenlig lösning. Vår utredning påvisar att förslaget uppnår samma syfte som tioårsregeln strävar efter samtidigt som det framstår förenligt med EG-rätten. Problematiken avseende skatteflykt och skatteundandragande som tioårsregeln kan medföra är dock inte löst i sin helhet i och med det framställda förslaget. Problematiken med skatteflykt och skatteundandragande vid utflyttningssituationer kvarstår så länge Sveriges skatteavtal inte omförhandlas.

The aim of this thesis is to investigate whether the ten-year-rule in chapter 3 section 19 of the Income Tax Law is contrary to EC-law. The consequences of the extended rule in connection with international contract law regarding taxation agreement are furthermore investigated.

The lack of complete harmonization within tax law in the EU brings case law from the European Court of Justice into a position of great importance since it serves as guidance for the member states. Tax rules in national law may not be constructed in a way that is contrary to the right of free movement in the EC-treaty.

A general explanation of the ten-year-rule is that capital gains which arise from disposal of assets shall be subject to Swedish tax during a ten-year period following emigration from Sweden. The former wording of the ten-year-rule has not been working appropriately. The present outline of the ten-year-rule also comprises foreign shares if they were acquired during a period when the taxpayer was liable to unlimited taxation in Sweden. The aim of the ten-year-rule is to hinder taxpayers avoiding paying governmental taxes after emigration.

Exit tax is a synonym for emigration tax. Exit tax regarding capital leads to taxation of gains that has not yet been subject to realization due to the taxpayer’s emigration. The ten-year-rule can be regarded as an exit tax since it is based on an extended domicile principle.

Rules regarding exit tax of capital gains are generally difficult to justify because of the various requirements to be fulfilled in order to comply with EC-law. ECJ has through case law enacted certain requirements regarding construction of exit tax rules in national law. From the judgment of the Lasteyrie -case it can be understood that exit taxes per se is not contrary to EC-law. The later ruled N -case established that exit tax rules supplemented with a possibility of tax deferral has to be considered approved by ECJ, at least when not combined with far too strict requirements for the taxpayer. In order for exit tax rules in national law not to be contrary to EC-law shall rate decrease be considered after emigration and security requirements cannot be demanded.

Article 13 of the OECD's Model Tax Convention regarding capital gains does not regulate if capital gains shall be taxed or in what way capital gains shall be taxed. Instead the article regulates how the tax claim regarding capital gains shall be divided between the contractual parties. It is not uncommon that the Swedish taxation agreements are in some aspects different from the Model Tax Convention. Limitations of the Swedish tax claim often leads to restriction in the time period in which Sweden has the right to confer taxation of capital gains and/or that Swedish shares only are included in the Swedish tax claim.

The extension of the ten-year-rule is ineffective since the Swedish taxation agreements are constructed in a way that leads to Sweden being prevented from practicing the tax claim according to the ten-year-rule which the agreement prescribes. The extension to also include foreign shares in the ten-year-rule has not made the rule more efficient due to the neutralizing effect of the taxation agreements. The Swedish taxation agreements affect the ten-year-rule to become inoperative and in order for the extended rule to be effective, Sweden has to renegotiate the agreements.

If an emigrating taxpayer is treated in a less favorable manner in comparison with a taxpayer keeping its residence in Sweden due to the ten-year-rule, the rule can be considered as a hindrance. Since taxation of capital gains in accordance with the ten-year-rule is conducted in the same manner for the emigrating person as for the person remaining in Sweden, no derogatory treatment exists which means that the rule is compatible with EC-law.

The ten-year-rule should be replaced by a system consistent of exit tax rules combined with an opportunity for tax deferral, which we consider to be an appropriate solution. Our investigation demonstrates that this solution achieves the same purpose as the ten-year-rule is striving for at the same time as it seems to be in compliance with EC-law. The difficulty regarding tax avoidance and tax evasion that the ten-year-rule might contribute to is however not completely solved by this presented solution. The problem regarding tax avoidance and tax evasion remains as long as Swedish taxation agreements are not renegotiated.

Jurčáková, Renata. "Mezinárodní zdanění dividend." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2016. http://www.nusl.cz/ntk/nusl-241505.

Faria, Bianca Castellar de. "A recepção dos tratados internacionais em matéria tributária pelo ordenamento jurídico brasileiro." reponame:Biblioteca Digital de Teses e Dissertações da UFRGS, 2006. http://hdl.handle.net/10183/7500.

Hansen, Ida, and Viktoria Lin. "China - The new Corporate Income Tax Law and its effect on Transfer Pricing : and in particular the issue of documentation requirements." Thesis, Jönköping University, JIBS, Commercial Law, 2008. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-1140.

China has had a remarkable development since the late 1970s, when the Chinese government started opening up its internal market for the outside world. The Chinese legislation and the legal system itself have been developing rapidly to adapt to the new economic environment, however not without complications. Many uncertainties still remain.

Under the old income tax regime, corporations on the Chinese market were taxed under two different systems, one for domestic enterprises and one for foreign invested enterprises and foreign enterprises. With the new Corporate Income Tax Law, these two systems were merged and new concepts introduced. The new income tax law includes important articles that affect the transfer pricing regime in China. The OECD’s transfer pricing regulations have served as a model when China first started to regulate their transfer pricing, there are consequently similarities between the two.

Multinational corporations consider the issue of transfer pricing as the most important issue in their international taxation. It is important both from the aspect of being the most effective way to maximize the world profit of the corporation and also in the aspect that an adjustment due to inaccuracies in the corporation’s transfer prices can be expensive. The Chinese transfer pricing system is considered to be young in comparison with other jurisdictions, for example the United States. The Chinese government and its tax authorities have in recent years put a lot of effort in improving the transfer pricing system and its execution. Due to the amount of loss in tax revenue that is believed to be due to transfer pricing measures, the issue is considered to be of outmost importance.

The requirement on transfer pricing documentation has been an important issue for MNCs on the Chinese market, especially now when there is an interest levy on adjustments made through an audit. Since the current regulation on documentation is still quite vague, it constitutes an uncertainty for both taxpayers and tax authorities. However, an issuing of a clearer regulation on documentation requirements have long been anticipated but not yet released, although clarifying measures have been taken through the Corporate Income Tax Law and newly issued circulars during 2007.

Giroux, André François. "The settlement of international environmental trade dispute in GATT : a case study of the European Union - United States gas guzzler tax Dispute." Thesis, McGill University, 1994. http://digitool.Library.McGill.CA:80/R/?func=dbin-jump-full&object_id=26446.

Onyejekwe, Chisa. "Using corporate tax regimes to promote economic growth and development : a legal analysis of the Nigerian corporate tax regime." Thesis, Robert Gordon University, 2017. http://hdl.handle.net/10059/2509.

Peerbhai, Aneesa. "Base erosion and profit shifting by multinational corporations and weaknesses revealed in South African income tax legislation." Thesis, Rhodes University, 2015. http://hdl.handle.net/10962/d1017540.

He, You-Fin. "The concept of controlled foreign company and its complience with the EU-law : Does the Swedish chapter 39a Income Tax Act constitute a breach on freedom of establishment?" Thesis, Internationella Handelshögskolan, Högskolan i Jönköping, IHH, Rättsvetenskap, 2011. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-15553.

Kallergis, Andréas. "La compétence fiscale." Thesis, Paris 1, 2016. http://www.theses.fr/2016PA01D073.

Costache, George Daniel. "Rethinking traditional source concepts in a digital economy." Thesis, Uppsala universitet, Juridiska institutionen, 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-383617.

Colombo, Daniel Gama e. "Economic analysis of innovation tax incentives in Brazil: essays on the impacts of law 11,196/05 on industrial innovation." Universidade de São Paulo, 2017. http://www.teses.usp.br/teses/disponiveis/12/12140/tde-01092017-171755/.

Elmlid, Eric. "The remuneration for intra group services : A study of issues that have caused disagreements between taxpayers and tax authorities." Thesis, Jönköping University, JIBS, Commercial Law, 2009. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-11106.

This master’s thesis has analyzed the issues multinational enterprises (MNE) have when determining the arm’s length price from intra group services rendered from a group service center (GSC). The thesis is based on the recommendations from the Organization for Economic Co-operation and Development (OECD), and the legislations in Sweden, Germany, USA, and Denmark. There are several factors that could cause issues for services rendered from a GSC.

GSCs render services to the members of a MNE. These types of services are often managerial, supervisory, marketing, or other kinds of services, which are preformed more efficiently if centralized in the MNE rather than if each member of the MNE would perform the services themselves. The research has shown three specific issues that have caused problems for MNEs: When is a service chargeable? Is the applied method for charging appropriate? And, how should the remuneration be determined? The concerned countries have different rules and regulations towards dealing with these issues, which have caused problems for MNE operating in these countries.

There is no other category of transaction that has caused as much disagreement between taxpayers and tax authorities as intra group services. Countries seem to have different approaches towards when services are chargeable, which in situations create disputes between taxpayers and the countries’ tax authorities.

The appropriate method for charging is dependent of the concerned countries. Three of the countries have a negative attitude towards indirect charging, while one has no preference. Consequently, this has caused problems for MNE to price services.

Three of the countries apply the OECD’s recommendations, when determine the appropriate pricing method. OECD has a hierarchy of the methods, whereas USA applies the best method rule, which means that they have no preference over a certain pricing method. The most common methods for pricing services are the cost plus method and the transactional net margin method. However, there are situations where some of the countries do not approve a profit element in the charge. In these situations, the OECD‘s recommendations do not provide a clear and straight answer, whereas the US Regulations have very strict and clear regulations when a service should be charged without a profit element.

There could be many factors to why countries have different interpretations: ambiguous recommendations from the OECD; subjective opinions from governments, tax authorities and courts; protectionism; language barriers; accounting standards; the differences in the legal value of the OECD recommendations; and probably other factors which has not been considered. Inferentially, the OECD should be more open to a “US approach”, by giving more clear, precise and direct recommendations. A “US approach” gives more predictability to practitioners. Direct, clear and precise recommendations will give less room for interpretation, thus, less confusion in practice. Even if this has to be accepted by countries it should lead to less confusion and hopefully decrease double taxation for MNEs.

Monteiro, Alexandre Luiz Moraes do Rêgo. "A arbitragem como mecanismo suplementar de solução de controvérsias nos acordos contra a bitributação celebrados pelo Brasil." Universidade de São Paulo, 2014. http://www.teses.usp.br/teses/disponiveis/2/2133/tde-10122014-133105/.

Neto, Luís Flávio. "Os \"contextos\" na interpretação e aplicação de acordos de bitributação." Universidade de São Paulo, 2015. http://www.teses.usp.br/teses/disponiveis/2/2133/tde-11122015-075830/.

Teixeira, Alexandre Antonio Alkmim. "Convenções para evitar a dupla-tributação e os princípios dos tratados de comércio internacional." Universidade de São Paulo, 2009. http://www.teses.usp.br/teses/disponiveis/2/2133/tde-04012011-142248/.

Carendi, Isabel, and Maria Lilliestierna. "Associated Enterprises : What is the meaning of “participation in control”?" Thesis, Jönköping University, JIBS, Commercial Law, 2006. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-550.

När relaterade bolag belägna i olika länder säljer varor och tjänster sinsemellan kan det av olika anledningar ske till ett pris som avviker från det marknadsmässiga. Det kan bero på skatteplanering, men också på diverse andra omständigheter. För att kunna fastställa vilket som är rätt marknadspris och därigenom kunna ta ut rätt skatt är de flesta länder bundna av dubbelbeskattningsavtal, som vanligtvis är utformade efter OECD: s modellavtal. I artikel 9 i detta modellavtal finns regler om internprissättning och där definieras ”Armlängdsprinci-pen”, som säger att prissättningen ska följa de marknadsmässiga principerna. Vid en från marknadspris avvikande prissättning måste det konstateras om bolagen är relaterade eller ej, då reglerna för internprissättning endast gäller relaterade bolag. Enligt OECD: s modellav-tal kan bolag vara relaterade på grund av kontroll genom kapital, ledning eller annan kon-troll, och det är det sista kriteriet, begreppet ”annan kontroll”, som skapar störst förvirring. Varken OECD: s artikel 9 eller modellavtalet som sådant innehåller någon definition av be-greppet och det står inte heller att läsa hur de tre kriterierna förhåller sig till varandra. Vida-re saknas vägledning om vilka situationer som omfattas av artikeln.

Enligt Art 3(2) i modellavtalet ska odefinierade termer tolkas enligt nationell lagstiftning om inte omständigheterna kräver annorlunda. Art. 9 ges ofta en vidare definition än den given i OECD:s modellavtal, vilket kan resultera i en inkorrekt skattesituation. Eftersom dubbelbeskattningsavtalet endast rör justering av dubbelbeskattning, kan en justering inte äga rum genom användande av modellavtalet. Genom att utvidga beskattningsrätten, bryter länderna mot den gyllene regeln, vilken de flesta dubbelbeskattningsavtal bygger på, att ett dubbelbeskattningsavtal aldrig kan användas för att utvidga beskattningsrätten, endast in-skränka denna. Syftet med uppsatsen är att undersöka hur man kan ge kontrollbegreppet en riktig definition som överensstämmer med Art. 9. Eftersom tolkning via nationell lag kan ge oönskade resultat, kräver omständigheterna ett annorlunda tolkningssätt. Genom att ge kontrollbegreppet en autonom konventions tolkning som reflekterar syftet och bakgrunden till Art. 9, undviks problemet.

When associated enterprises situated in different countries sell goods and services between themselves, the transfer price may, because of different reasons, diverge from the market price. The divergence may be a consequence of tax planning, but it may also arise from other circumstances. To determine the right market price and thereby be able to make a correct taxation, most countries are committed to double taxation agreements, which are usually designed after the OECD Model Convention (hereafter OECD MC). Art. 9 of the convention provides for transfer pricing regulations and in this article the “arm’s length principle” is defined, stating that the pricing should be set according to the market price principles. When the transfer price diverges from the market price it must be established if the enterprises are associated or not, since the transfer pricing regulations only applies to associated enterprises. According to the OECD MC enterprises may be associated through capital, management or control, and it is the last notion, the notion of “control” that creates the greatest confusion. Neither in Art. 9 nor in the rest of the OECD MC, a definition of the notion exists, and it is nowhere stated how the criteria relate to each other. Further-more, guidance is missing describing in which situations the article is meant to be applica-ble.

According to Art. 3(2) OECD MC, undefined terms shall be interpreted according to domestic law, unless the context otherwise requires. Art. 9 is often given a wider definition than the one provided in the OECD MC when domestic interpretation is used, which may result in an incorrect tax situation. Since the double taxation agreement only deals with the adjustment of double taxation, an adjustment cannot be justified by the use of the OECD MC. By broadening the scope of the article, the countries break the golden rule upon which most double taxation agreements rely, that a double taxation agreement may never be used to expand the right of taxation, only restrict it. The purpose of the thesis is to investigate how to give the term control an appropriate definition in line with Art. 9. Since the use of domestic interpretation may give unwanted results, the context requires an alternative way of interpretation. By giving the notion of control an autonomous treaty interpretation that reflects the purpose and context of Art. 9, the problem is avoided.

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