Kayser, Albert (2023) Tax evasion of state owned corporations The case of the Dutch National Railways. Bachelor thesis.
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Abstract
This study explores how using an Irish subsidiary, NS Financial Services Corporation (NSFSC), the Nederlandse Spoorwegen (Dutch National Railways), decoupled amidst changing institutional demands. The unique institutional background of the corporation, which was privatised in 1995 but still entirely owned by the State, raises questions of legitimacy, morality, and decoupling. Despite extensive media coverage since 1999, no prior research has analysed the case of NSFSC through the lens of institutional theory. The study found that the corporation's ownership structure and external institutional pressure strongly influenced its decoupling practices. By analysing related press articles, the research established a link between organisational decoupling and the case of NSFSC. Therefore, the study suggests that institutional factors such as complexity, logic, and legitimacy shape organisational decoupling and recommends recoupling to address gaps in policy and practice.
| Item Type: | Thesis (Bachelor) |
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| Degree programme: | Spatial Planning and Design |
| Supervisor: | Busscher, T. |
| Date Deposited: | 07 Nov 2023 09:39 |
| Last Modified: | 07 Nov 2023 09:39 |
| URI: | https://frw.studenttheses.ub.rug.nl/id/eprint/4420 |
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