Next Seminar:

Ramzi Benkraiem, Professor, Audencia Business School 

2026-11-16, Monday, 11:40-12:40 (Budapest time)  

Institute of Finance - Room E.279.1. (Corvinus main building E, second floor)  

Title: Another Side of Sustainability and Social Change: Fighting Tax Evasion in an Evolving Landscape 

Abstract: Tax avoidance represents one of the most significant challenges confronting contemporary societies. While operating within legal boundaries, aggressive corporate tax practices erode the fiscal capacity of states, undermine social equity, and distort market competition. This research examines why studying tax avoidance is crucial, what drives corporate engagement in such practices, and how effective countermeasures can be designed. It contributes to previous literature by providing large-scale international evidence on the mechanisms linking tax avoidance with investment inefficiency, financing constraints, and investor heterogeneity. For researchers and professionals, the added value lies in demonstrating that effective anti-avoidance strategies should integrate formal institutional strengthening with the cultivation of ethical norms and societal capacity, a framework particularly relevant for policymakers in emerging economies seeking to modernize tax administration while promoting sustainability and social change. 

• Read Prof. Ramzi Benkraiem’s publications: https://scholar.google.com/citations?user=44yUFwEAAAAJ&hl=fr  

• Consult the schedule of upcoming seminars:  https://sites.google.com/view/finance-seminars/schedule   

Please note that this Microsoft Teams link is provided only for those unable to attend the seminar in person at Corvinus University of Budapest, Institute of Finance, E.279.1. The seminar will generally be held offline. 

Read more about some researchers who have already presented at our Research Seminar