Thesis topic proposal
István Ábel
Issues of local taxation, enterprise evaluation and performance measurement in global value chains


Institute: Budapesti Gazdasági Egyetem (to be translated)
business and management
Doctoral School of Entrepreneurship and Business

Thesis supervisor: István Ábel
Location of studies (in Hungarian): Budapest Business School
Abbreviation of location of studies: BGE

Description of the research topic:

Economic policy decisions, including taxation and accounting for performance evaluation in a global context raise special issues for companies linked to a global value chain. Close cross border linkages of enterprises create a venue for tax optimization and may influence all aspects of enterprise or managerial decisions.

Financing in a global value chain is not exposed to monetary policy or interest rate changes in national economies as their access to financing is well served by global financial networks and capital flows.

Any particular aspect of taxation, like tax codes and accounting principles are national competencies but their impact on those enterprises which are globally integrated into a value chain may be rather complex. Issues like transfer pricing and tax optimization may influence enterprise performance measurement and may involve income transfers among different companies of different nationalities which also may have a significant impact on transactions and production allocations.

Required language skills: angol

Deadline for application: 2021-08-31

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