Erik Olofsson; Henrik Olsson , pp. 63. Inst. för ekonomi och management/Dept. of Business Administration and Management, 2001.
We have seen a revolution in the area of communication on a worldwide scale. We begin talking
about terms as globalisation, integration and deregulation of the financial market. Companies have
been tax planning for decades, the questions is if Internet has made an increase of companies than
uses tax planning and which roll Internet plays. It is hard to really pinpoint all the effects of the
Internet because of the relatively new area of research. This thesis will take various factors under
study such as globalisation, development of the offshore industry and the fight against harmful
taxation by the OECD and other organisations in order to describe the effects of Internet. Another
factor taken under consideration is the attitude toward using the Internet in order to evade (avoid)
tax. The Internet increases secrecy in transactions, probably a cause to the sudden explosion of online
transactions partly made by Internet. At the same time the tax level vary considerably from country
to country and the thesis discuss the effect on high tax nations if there will be a fierce global tax
competition and how countries like Sweden with the worlds highest taxes manage to maintain a high
level of welfare.