Research Design and Methodology

RESERCH PROPOSEL

Requirements Structure

1. Introduction
2. Project Objective
3. Project Scope
4. Literature Review

1. Research Questions/Hypothesis

– Primary Question (only one question)

– Secondary Questions (1, 2 ….)

Research questions should be linked to Literature Problems, Gaps, and Hypothesis

6. Research Design and Methodology

• Qualitative research

(Students should propose the Process of the Qualitative Research (Main Steps), Approaches to reliability and Validity, Sampling, Sample Size, Data Collection Method, Variables Specifications)

• Quantitative research

(Students should propose the process of the Quantitative Research Design Process (Main Steps), Research Instrument, Quantitative Data Analysis Process, Sampling and Simple Size, Interviewing and Questionary Design, Reliability and Validity of Data)

7. Research Limitations
8. Time Schedule (Research plan)
9. Conclusion
10. Reference List
11. Appendix

Course Coordinator

Reflective writing aims to get you to think about your learning and understand your learning experiences.

When students writing Assignment 3 need to follow steps:

1. Evaluate the effectiveness and your usefulness of the learning experience

Make judgments that are clearly connected to observations you have made. Answer the questions:

−     What is your opinion about learning experience?

−     What is the value of this experience?

1. Explain how this learning process will be useful to you

Answer the question: ‘How you will transfer or apply your new knowledge and

insights in the future?’

1. Describe objectively what happened in the learning process

Give the details of what happened in the learning process. Answer the question:

‘What you did, read, see, and hear?

1. Evaluate what you learn

Make judgments connected to observations you have made in the Business

Research. Answer the question: ‘How Business Research was useful for your

Research Learning Process?’

1. Explain your learning process:

New insights, connections with other learning, your feelings, hypotheses,

conclusions. Answer the questions:

‘What was the reason you did particular activities (Assignment 1, Assignment 2?

1. Explain Plan how this learning you will be applied

Comment on its relevance to your research subject, your course, future profession, life…

Answer the question: ‘How might this learning apply in your future?’

Reflective Journal

The assignment topic is completely related to the illustration of the major causes that may affect the individual taxpayers to either avoid tax or evade tax. Based on the above assignment, I have been able to understand the differences between tax avoidance and tax evasion. Throughout the entire learning process, I had been able to recognize the most convenient tactics that may keep the taxpayers to stay aloof from the obligation of tax avoidance and tax evasion. I have also been able to understand why the concept of tax avoidance is an ethical practice and not a legal one. The tax avoidance, while punishable is not criminal behavior as it mostly stems from the awareness issues of the consequences of tax evasion and the overall scope of the offence can readily be enforced. However, the lack of awareness of the issue as it often amounts to only a small percentage of the expenditure of a person or business but it can accumulate to a huge amount if ignored over time and the consequences therefore increases in magnitude.

The assignment has again helped me in determining the tax rates that are valid for the large MNCs operating in the developed economies and underdeveloped countries. From the assignment, it can be made imperative that the practice of tax avoidance is not often justified as an unethical practice. The reason behind such outline can be supported based on certain instances like as – due to unambiguous aims, unknown use of savings, etc. The assignment has also justified the fact that concepts of tax avoidance may be considered as a comfortable phenomenon. Therefore, in my opinion either ethical or legal aspects of the problems cannot address the tax evasion wholly. A case to case analysis is required for the determination of the intent of the taxpayer in the instances of tax evasion. As the personal expenditure with unambiguous aims can lead to tax avoidance while the same can be done with the specific malicious intentions that can harm the government and the overall economy of the region in long term.

Through the assignment, I have also been able to learn that tax implications could often be regarded as a social investment and tax savings are equally considered as the ways of potential employee investments. Not only confined to the possible implications of the tax avoidance and tax evasion, but the learning process has enabled me in learning the tax regimes that enable the taxpayers in assessing the tax measures likely. The learning process has also helped me in improving my knowledge in differentiating these two concepts. Throughout the individual study, I have also embraced on the fact that the managers and the individual taxpayers must be accountable in receiving proper training and accordingly change their behavior towards the tax avoidance and tax evasion practices. Thus, the change in the mindset of the taxpayers has been decreed as one of the most effective way to eradicate the problem. The consequences of the actions of the company or the person can be easily remedied by simpler regulations and transparent approach on the importance of the tax related education.

From the assignment, I have also learned that it is only the government that possesses the authority to set and accordingly revise the set policies for the managers to avoid the tendencies to avoid tax or evade tax. However, the society is however found to devote on corporate tax, which indirectly relates to the facilitation of the corporate tax implications and accordingly improve the chances of global welfare. The assignment also implicates the major reason for evading tax may be adjacent to having low faith on the central government on the public authorities. The understanding of the tax implications and the transparency in the government usage of the tax money in the development should be enough to generate a positive mentality towards tax payment which both inside and outside the corporate realm can be addressed by the same policies with specific set of applicable rules in different scenarios.

During the execution of surveys and in-depth discussions for collecting primary data, I have been able to imbibe the fact that the chances of tax avoidance and tax evasion may occur due to lack of proper education systems existing within a particular country, i.e. the rationale behind educating and providing proper training to the taxpayers and managers in lowering the rate of taxes which may increase the profitability of the chosen MNCs and SMEs during the research study. The study has also explored the tendencies of avoiding tax implications due to unfair tax arrangements, corruption, and grounds of Quid Pro Quo. Therefore, the transparency in the taxation process and the policies that allow for the collection to be amicable and with no complicated rules that can be taken advantage of by the corrupt officials. The mindset adjustment is the only viable solution in case of the countries with limited resources.

This research study has developed a scope for me to enhance my knowledge and grow my moral duty as a citizen and also make people understand the necessity to pay off taxes. The research paper has also helped me in understanding the uncertain tax benefits that can be generated from taxonomy of the literature on the concerned topic. I have come to learn the answers to some questions like as – why some large MNCs have the tendency to avoid tax than others. By what means the creditors, the investors and the consumers observe corporate tax avoidance behavior? I look forward to applying this learning process in my professional career and accordingly push up my esteem and knowledge to practice aggressive tax practices that can evenly relate to the ownership structures of individual companies.

I have also come to learn the different theoretical models that are applied in justifying whether the concept of tax avoidance and tax evasion is ethical or not. Therefore, this particular assignment has helped me in boosting up my knowledge as to how the entire field of tax accounting can push the key borders of the conventional areas of tax research in accounting. Over and above, the research paper has also enabled me in understanding the application of the new measures that can reduce the tax burdens and can improve the knowledge whether the concept of tax avoidance is right or wrong.

References:

https://www.theguardian.com/sustainable-business/avoiding-tax-legal-but-ever-ethical

https://www2.gwu.edu/~ibi/minerva/Fall2014/Ronaldo_Parreira.pdf