The Impact of Tax Avoidance on Profit Shifting Behavior of Multinational Companies

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dc.contributor.authorTopcu, Gunes
dc.contributor.authorYaman, Adem
dc.date.accessioned2026-02-03T12:03:19Z
dc.date.available2026-02-03T12:03:19Z
dc.date.issued2024
dc.departmentÇanakkale Onsekiz Mart Üniversitesi
dc.description.abstractThe aim of this study is to examine the impact of tax avoidance on the profit shifting behavior of multinational corporations. While tax avoidance is measured by the Financial Secrecy Index due to its comprehensiveness, the profit shifting behavior of multinational companies that cannot be directly detected is measured by the number of patent and trademark applications of non-residents; the data are analyzed by the Ordinary Least Squares Method. According to the results of the analysis, the effect of the Financial Secrecy Index on the number of patent and trademark applications of non-residents is significant and positive. In this case, governments should take measures against tax base erosion through profit shifting and establish mechanisms to both support the investment and strategic growth of existing companies and to monitor and investigate possible manipulations.
dc.identifier.endpage194
dc.identifier.issn1300-3623
dc.identifier.issue187
dc.identifier.startpage169
dc.identifier.urihttps://hdl.handle.net/20.500.12428/35027
dc.identifier.wosWOS:001545611000008
dc.identifier.wosqualityQ4
dc.indekslendigikaynakWeb of Science
dc.language.isotr
dc.publisherMaliye Bakanligi
dc.relation.ispartofMaliye Dergisi
dc.relation.publicationcategoryMakale - Uluslararası Hakemli Dergi - Kurum Öğretim Elemanı
dc.rightsinfo:eu-repo/semantics/closedAccess
dc.snmzKA_WOS_20260130
dc.subjectProfit Shifting
dc.subjectTax Avoidance
dc.subjectFinancial Secrecy
dc.subjectPatent
dc.subjectTrademark
dc.titleThe Impact of Tax Avoidance on Profit Shifting Behavior of Multinational Companies
dc.typeArticle

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