Analysis of Network Analysis Tools Possibilities in Area of International Taxation

Soňa KLEŠTINCOVÁ

https://doi.org/10.53465/EDAMBA.2022.9788022550420.209-218

 

Abstract: In modern era of globalization, we face every day to new business models, technologies and way of enterprises achieve their revenues and gain profits. Under these conditions is quite harder to tax internationally operating businesses when we realize that actual network created of bilateral and multilateral treaties in not so perfect as we would assume. From these facts arises the research question. Is actual network of bilateral tax treaties perfect? If no, where the weak parts are? And finally, and most importantly, how can we measure it? In our research paper we analyze which tools of social network analysis can be used to measure and examine nature of bilateral tax treaties network. By understanding answer to this research question, in future we would be able to fully use all the SNA tools, that are most suitable for network of bilateral tax treaties and treaties like them. Furthermore, we can predict which tools are on the other hand not suitable for this type of network.

Keywords: bilateral tax treaties, network, taxation, social network analysis

JEL classification: H20, D85, L14

Fulltext: PDF

Online publication date: 3 March 2023

ISBN: 978-80-225-5042-0

Publisher: University of Economics in Bratislava

Pages: 209-218

 

To cite this proceedings paper (STN ISO 690 and 690-2):

KLEŠTINCOVÁ, S. 2023. Analysis of network analysis tools possibilities in area of international taxation. In LÜLEYOVÁ, A. (ed.). EDAMBA 2022: Conference Proceedings. Bratislava: University of Economics in Bratislava, 2023. ISBN 978-80-225-5042-0, pp. 209-218. https://doi.org/10.53465/EDAMBA.2022.9788022550420.209-218