Managing tax by organizational means: the case of Vodafone

Jason Whalley, Peter Curwen

    Research output: Contribution to journalArticlepeer-review

    2 Citations (Scopus)

    Abstract

    In many countries, continued austerity is forcing governments to take a tougher attitude towards tax avoidance. Through the example of Vodafone, a leading player in the global mobile telecommunications industry, this paper explores the relationship between industry participants and the amount of tax that they pay. The case study highlights how multi-national enterprises (MNEs) exploit differences between countries to reduce their taxes. If governments want to increase the amount of tax raised from MNEs, their focus should switch from complaining about such companies to changing the rules to which they are subject.
    Original languageEnglish
    Pages (from-to)371-378
    Number of pages8
    JournalPublic Money & Management
    Volume34
    Issue number5
    Early online date29 Jul 2014
    DOIs
    Publication statusPublished - 3 Sept 2014

    Fingerprint

    Dive into the research topics of 'Managing tax by organizational means: the case of Vodafone'. Together they form a unique fingerprint.

    Cite this