• norsk
    • English
  • English 
    • norsk
    • English
  • Login
View Item 
  •   Home
  • Norges Handelshøyskole
  • Thesis
  • Master Thesis
  • View Item
  •   Home
  • Norges Handelshøyskole
  • Thesis
  • Master Thesis
  • View Item
JavaScript is disabled for your browser. Some features of this site may not work without it.

An exploratory study of economic incentives and corporate tax evasion : how can economic incentives to self-report reduce corporate tax evasion in Norway?

Christensen, Jonas Hvaal
Master thesis
Thumbnail
View/Open
masterthesis.pdf (685.2Kb)
URI
http://hdl.handle.net/11250/2611333
Date
2019
Metadata
Show full item record
Collections
  • Master Thesis [4657]
Abstract
The thesis aims to answer how economic incentives to self-report can reduce corporate tax evasion in Norway. To do so, I make a theoretical and empirical comparison, using a literature review and interviews with Skatteetaten and Økokrim. In addition, I examine corporate instruments to prevent corporate tax evasion in the first place. The findings suggest that tax amnesties, or leniency programs, are inadequate to induce corporations to self-report tax evasion. Instead, I argue that whistleblowing programs and individual bounties can induce employees within noncompliant companies to self-report the misconduct. The use of rewards is untraditional in Norway and it would require substantial efforts to achieve a culture in favour of whistleblowers, which could effectively combat corporate tax evasion.

Key words: self-report, leniency programs, tax amnesty, corporate tax evasion, whistleblowing, corporate and individual liability, rewards, corporate prevention and policing.

Contact Us | Send Feedback

Privacy policy
DSpace software copyright © 2002-2019  DuraSpace

Service from  Unit
 

 

Browse

ArchiveCommunities & CollectionsBy Issue DateAuthorsTitlesSubjectsDocument TypesJournalsThis CollectionBy Issue DateAuthorsTitlesSubjectsDocument TypesJournals

My Account

Login

Statistics

View Usage Statistics

Contact Us | Send Feedback

Privacy policy
DSpace software copyright © 2002-2019  DuraSpace

Service from  Unit