Chapter One: Introduction
The aim of this Grounded Theory study is to examine the paradoxical nature of tax avoidance, with a particular focus on Google Inc. operations in the United Kingdom (UK). According to Schmidt and Cohen (2014), the world is undergoing a global change whereby on one side the provision of cyberspace connectivity continues to improve the world’s ability to exchange data and interconnect. However, Waltzman and Shen (2015) article present an opposing argument, one of interconnection intermediaries exploiting technology to reduce overseas costs; by transferring accounts at the point of sale to countries with reduced taxation and regulations, thus increasing economic margins (Mostrous, 2016). As an illustration, Robertson …show more content…
As a result, the technological market has seen an unprecedented explosion of companies supplying products and services designed to enrich the interconnected consumer and bridge the gap between the digital and physical worlds (Waltzman and Shen, 2015). This ability to interact with the physical and cyber worlds has been coined the term “Internet of Things (IoT)” (McKinsey Global Institute, 2010). The emergence of IoT has provided the world with the ability to activity influence the physical world from the simple task of re-ordering food items to the more technical implications to remotely control transport links (HM Revenue & Customs, 2015). Moreover, in a 2015 report by the McKinsey Global Institute entitled “The Internet of things: Mapping the value beyond the hype” defined this phenom as the future business trend, producing a myriad of possibilities to all stakeholders (O’Brien, 2016). While, this technological revolution has the capability to positively improve the interconnection of the world, some structural and behavioural changes are still required before the full potential of IoT can be exploited. As an Illustration, in 2014 the UK Government Office for Science (2014) published a Green Paper which defined serious concerns over the security and ethical implications of an interconnected world (HM Revenue & Customs, 2016). …show more content…
Chapter Two – Methodology: Examines the Grounded Theory Methodology (GTM) in detail, defining its origins to its division of application and the advantages/disadvantages of its use. The author discusses the implications of apply GTM applies on this study and how each technique, Theoretical Sampling, Coding, Saturation, and Memo Writing assist in generating a new theory. Finally, this chapter ends with an examination of the philosophy of data collection and analysis as they relate to GTM.
Chapter Three – Data Analysis and Results: This section details the results from the inductive analyses of the grounded data. The author will prodcess the data through a series of cycles, resulting in the categorisation of the data according to any themes or patterns. This chapter ends with the author’s Research
The aim of this Grounded Theory study is to examine the paradoxical nature of tax avoidance, with a particular focus on Google Inc. operations in the United Kingdom (UK). According to Schmidt and Cohen (2014), the world is undergoing a global change whereby on one side the provision of cyberspace connectivity continues to improve the world’s ability to exchange data and interconnect. However, Waltzman and Shen (2015) article present an opposing argument, one of interconnection intermediaries exploiting technology to reduce overseas costs; by transferring accounts at the point of sale to countries with reduced taxation and regulations, thus increasing economic margins (Mostrous, 2016). As an illustration, Robertson …show more content…
As a result, the technological market has seen an unprecedented explosion of companies supplying products and services designed to enrich the interconnected consumer and bridge the gap between the digital and physical worlds (Waltzman and Shen, 2015). This ability to interact with the physical and cyber worlds has been coined the term “Internet of Things (IoT)” (McKinsey Global Institute, 2010). The emergence of IoT has provided the world with the ability to activity influence the physical world from the simple task of re-ordering food items to the more technical implications to remotely control transport links (HM Revenue & Customs, 2015). Moreover, in a 2015 report by the McKinsey Global Institute entitled “The Internet of things: Mapping the value beyond the hype” defined this phenom as the future business trend, producing a myriad of possibilities to all stakeholders (O’Brien, 2016). While, this technological revolution has the capability to positively improve the interconnection of the world, some structural and behavioural changes are still required before the full potential of IoT can be exploited. As an Illustration, in 2014 the UK Government Office for Science (2014) published a Green Paper which defined serious concerns over the security and ethical implications of an interconnected world (HM Revenue & Customs, 2016). …show more content…
Chapter Two – Methodology: Examines the Grounded Theory Methodology (GTM) in detail, defining its origins to its division of application and the advantages/disadvantages of its use. The author discusses the implications of apply GTM applies on this study and how each technique, Theoretical Sampling, Coding, Saturation, and Memo Writing assist in generating a new theory. Finally, this chapter ends with an examination of the philosophy of data collection and analysis as they relate to GTM.
Chapter Three – Data Analysis and Results: This section details the results from the inductive analyses of the grounded data. The author will prodcess the data through a series of cycles, resulting in the categorisation of the data according to any themes or patterns. This chapter ends with the author’s Research