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Herausforderungen und Lösungen

Herausforderungen und Lösungen


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About the Book

Ziel dieser Studie war es, zu bewerten, wie globale digitale Unternehmen kleine Volkswirtschaften durch Steuervermeidung ausbeuten. Sie untersuchte die Schwierigkeiten und gab Empfehlungen, wie kleine Volkswirtschaften mit diesen Schwierigkeiten umgehen können, die von großen digitalen Unternehmen verursacht werden, die die Merkmale ihrer Dienstleistungen und Technologien nutzen, um Steuern zu vermeiden. Als qualitative Forschungstechniken wurden Interviews mit Schlüsselinformanten und die Sammlung von Sekundärdaten aus einschlägiger Literatur und Berichten eingesetzt. Es wurden Interviews mit fünf wichtigen Informanten der simbabwischen Steuerbehörde (ZIMRA) geführt. Die Studie kategorisiert außerdem die Arten von Dienstleistungen, die von verschiedenen digitalen Unternehmen angeboten werden. Sie lenkt die Aufmerksamkeit auf die Schwierigkeiten, mit denen kleine Volkswirtschaften konfrontiert sind, darunter der Wandel globaler Geschäftsmodelle, Steuerhinterziehung, internationale Steuergesetze und ein Mangel an Ressourcen, um diese einzuhalten. Die Ergebnisse zeigen, wie kleine Volkswirtschaften von digitalen Riesenunternehmen ausgebeutet werden, indem sie in ihren Ländern tätig sind, aus ihren Gewinnen Kapital schlagen und sich aufgrund von nicht rechtsverbindlichen Instrumenten, die internationale Unternehmen zur Einhaltung der Gesetze verpflichten, ihren Steuerpflichten entziehen.


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Product Details
  • ISBN-13: 9786206130598
  • Publisher: KS Omniscriptum Publishing
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Weight: 141 gr
  • ISBN-10: 6206130592
  • Publisher Date: 26 Jun 2023
  • Height: 229 mm
  • No of Pages: 52
  • Spine Width: 3 mm
  • Width: 152 mm


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