eprintid: 4420
rev_number: 5
eprint_status: archive
userid: 1
dir: disk0/00/00/44/20
datestamp: 2023-11-07 09:39:07
lastmod: 2023-11-07 09:39:07
status_changed: 2023-11-07 09:39:07
type: thesis
metadata_visibility: show
sword_depositor: 1
creators_name: Kayser, Albert
creators_id: S5351782
creators_email: albert.kayser@cashline.eu
title: Tax evasion of state owned corporations The case of the Dutch National Railways
ispublished: unpub
full_text_status: public
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.
date: 2023
pages: 31
thesis_type: bachelor
degree_programme: TP
tutors_name: Busscher, T.
tutors_organization: Fac. Ruimtelijke wetenschappen, Infrastucture Planning
tutors_email: T.Busscher@rug.nl
security: public
keywords_local: Tax evasion
keywords_local: State Owned Enterprise
keywords_local: Corruption
keywords_local: Railway Providers
keywords_local: Decoupling
keywords_local: Accounting Practices
keywords_local: Ownership of SEOs
keywords_local: Press Analysis
keywords_local: NS
keywords_local: Dutch National Railways
keywords_local: SOE
language_iso: en
date_issued: 2023-11-01
citation:   Kayser, Albert  (2023) Tax evasion of state owned corporations The case of the Dutch National Railways.  Bachelor thesis.   
document_url: https://frw.studenttheses.ub.rug.nl/4420/1/Thesis%20%28s5351782%29.pdf