Research Focus: “The Global Impact of Corporate Tax Avoidance on Socioeconomic Outcomes”
1. Impact of Corporate Tax Avoidance on Public Finances and Social Services
Research Questions:
- How does corporate tax avoidance impact government revenue in different countries?
- What is the relationship between tax avoidance and the funding of public services (e.g., healthcare, education)?
Quantitative Data Collection:
- Government Revenue Data:
- Data Source: National statistics agencies, OECD reports.
- Measurement: Changes in corporate tax revenue as a percentage of GDP.
- Public Services Funding:
- Data Source: Government budget reports.
- Measurement: Expenditure on healthcare, education, and social services as a percentage of GDP.
Global Context Analysis:
- Comparative analysis between high-tax and low-tax jurisdictions.
- Examine the differential impacts in developed vs. developing countries.
2. Corporate Tax Avoidance and Economic Inequality
Research Questions:
- Does corporate tax avoidance contribute to income and wealth inequality within countries?
- What is the impact of tax avoidance on wage growth and employment rates?
Quantitative Data Collection:
- Income and Wealth Inequality Data:
- Data Source: World Bank, OECD, national statistics.
- Measurement: Gini coefficients, top 1% income share.
- Wage and Employment Data:
- Data Source: National labor statistics, World Bank.
- Measurement: Median wage growth rates, employment rates.
Global Context Analysis:
- Analysis of data across multiple countries to identify patterns.
- Case studies of countries with significant tax avoidance issues.
3. International Tax Avoidance Strategies and Global Trade Dynamics
Research Questions:
- How do multinational corporations’ tax avoidance strategies affect global trade patterns?
- What is the impact of tax havens on global supply chains and trade flows?
Quantitative Data Collection:
- Trade Data:
- Data Source: UN Comtrade, World Trade Organization.
- Measurement: Trade volumes, import/export values.
- Tax Haven Activity Data:
- Data Source: Financial Secrecy Index, IMF reports.
- Measurement: Corporate presence and activities in tax havens.
Global Context Analysis:
- Examine the role of tax havens in facilitating global trade.
- Analyze the impact on trade flows between developed and developing countries.
4. Corporate Governance and Ethical Implications of Tax Avoidance
Research Questions:
- What corporate governance practices are associated with higher levels of tax avoidance?
- How do stakeholder perceptions of corporate ethics influence investment decisions globally?
Quantitative Data Collection:
- Corporate Governance Data:
- Data Source: Corporate governance indices, company reports.
- Measurement: Board composition, executive compensation, governance scores.
- Stakeholder Perception Data:
- Data Source: Surveys (e.g., Edelman Trust Barometer), investor reports.
- Measurement: Perception scores, investment patterns.
Global Context Analysis:
- Compare corporate governance practices across different regions.
- Analyze the influence of ethical perceptions on global investment trends.
Example Research Design:
Title: “Global Socioeconomic Impacts of Corporate Tax Avoidance: A Comparative Study”
Objectives:
- To assess the impact of corporate tax avoidance on public finances and social services globally.
- To examine the relationship between tax avoidance and economic inequality.
- To investigate the influence of international tax strategies on global trade dynamics.
- To analyze the ethical implications and corporate governance practices related to tax avoidance.
Methodology:
- Collect and analyze quantitative data from international databases and reports.
- Use comparative analysis and regression models to identify patterns and correlations.
- Conduct case studies of specific countries or regions to provide detailed insights.
The
structure of your Extended Research Proposal (7, 500 words)
Your proposed research project proposal
should have the following sections. Guideline word count for each section
is indicated.
Introduction
(1,000 -1,500 words)
In this section, you should
provide the underlying rationale and purpose of the study. The discussion should set out macro, and
micro business context and any existing strategic issues/debates in the global
and/or international context, demonstrating to the reader the relevance of your
proposed study. It is important to undertake a critical approach when
discussing these contexts including global and international context. Explain
how your proposed research project will contribute and advances the existing
knowledge in the research field. In the introduction section, you are expected
to provide your proposed research project’s aims and objectives. The research
aims and objectives can be specific research questions, which may take the form
of hypotheses that will be tested within the proposed research project.
Literature Review (3,000-3,500 words)
This section provides a critical
review of the literature related to the problem area you are studying.
This means that you should demonstrate your ability to identify and to analyse
the strengths and weaknesses of the academic concepts and theories relevant to
your topic in a thematic manner. You should also discuss how your study addresses
a gap in the literature and adds to the existing body of knowledge
(literature). Your literature review should close with a conceptual
framework, that is, a comprehensive synthesis of the academic models and
concepts which you intend to adopt to address (answer) your proposed research
objectives (questions). This framework consists of patterns of concepts and
their interconnections. In other words, it explains how all the academic
concepts (theories) fit together and how they relate one to another. The
conceptual framework informs your data collection and determines what
‘measurable’ concepts (variables) you need to collect to answer your proposed
research project.
Research Design (Methodology) (1,000-1,250 words)
This section presents your
proposed research design (plan) for the research project you intend to
undertake. In this section, you should indicate whether you propose to
undertake a primary or secondary data-based research project; a quantitative
analysis / qualitative analysis; survey / questionnaire / case study, a
positivism or interpretivism approach/ deductive or inductive approach. It
is important in your discussion; you provide the rationale of the research
methodology approach you have chosen for your proposed study by referring it to
the relevant academic article in the research field.
You should conclude this section
by indicating the data sources that will help you create the research
variables (measurable concepts) to address your proposed research objectives.
At this stage, it is essential for you to ensure you will have access to the
data sources you have identified since it is a critical aspect for you to
address your proposed research objectives. Please list the proposed measurable
variables you intend to create from the data you will collect. It is important
that you also indicate any potential weakness with your proposed research
methodology/ design and how you will address those problems.
Ethics
(500 -750 words)
In this section, you need to discuss any
ethical issues arising from your proposed research and ways you intend to
address these issues.
In addition, you are required as part of
the assessment process to comply with the University
Academic Ethical Framework and will need to
complete an Ethics Application via Ethos
portal at: https://ethos-apply.mmu.ac.uk
Guidance on how to complete the Ethos
application form will be provided during the workshops. Additional guidance can
be found:
Once you complete the Ethos application
form, you need to attach a copy of it and submit with Extended Research
Proposal.
Your allocated supervisor will review
the submitted Ethos application after you submit it along with the Extended
Research Proposal. Failure to submit your Ethos Application with your
extended research proposal will lead to deduction in your grade. Please
note, that you are not allowed as per university rules, to collect any type of
data without receiving the supervisor approval in the Ethos application.
References
(500 words: 20 -25 references)
All cited references inside the
assignment t should be listed in the reference list at the of the assignment. The list
of references at the very end of the assignment should include all cited
sources alphabetically by author’s surnames. These are the sources of
information such as academic articles and databases etc which you cited in the
main text of your assignment to support your discussion.
You need to use the Cite them
Right Harvard referencing style for both in text citations
and the reference list at the end of the text . For guidance on how to use the Cite
Them Right website for Cite Them Right Harvard style references, and for
referencing tips, please visit the Library guide which
include also a video of how to use the Cite the Right Harvard. You can find
more information about the importance of referencing in the following link: Referencing
and why it matters | Manchester Metropolitan University (mmu.ac.uk).
Wikipedia or Investopedia references are inappropriate for an
academic piece of work and should not be used under any circumstances.
Format:
·
The extended research proposal should be 7,500
words (+/-10%). Marks will be deducted by 10% if the report exceeds 7,500
words count by 10% (8,250 words).
·
Font size 11 Arial or equivalent
·
Cite them
Right Harvard is essential.
·
Set out in 1.5 line spacing, except for
intended quotations or footnotes which conventionally appear in single spaced
format.
·
Use headings and subheadings to structure your
argument (you can also use a Table of contents).
Use referenced
evidence, facts and figures where necessary