Corporate tax avoidance and tax planning strategies: how market competition affects tax planning and tax avoidance in Europe.

This final paper presents first a general overview on tax planning and tax avoidance. It also gives an overview on market competition. The empirical part focuses on the correlation between business competition and tax planning in the European market. The first chapter presents the general theory of tax avoidance, tax planning and market competition. The second chapter includes a literary review of specific studies about the correlation between market competition and tax avoidance and planning. In the third chapter the empirical setting is presented, and the research sample is given. Lastly, chapter four presents the results of empirical analysis.