Master´s Thesis Evaluation by the Supervisor
Title of the Master´s Thesis:
The role of Tax Optimization for Market Power establishment in the Digital Service Industry Author of the Master´s Thesis:
Alberto Wimmer, BA
Goals of the Master´s Thesis:
Answering the research question: What is the impact of Tax Optimization on the establishment of Market Power in the Digital Service Industry?
Evaluation:
Criteria Description Max.
points Points
Content 70%
Output Quality The thesis provides a very comprehensive literature overview on the tax optimization topic linked with a real example of Alpahbeth. Thus, it has a very high theoretical as well as practical relevance as it describes how a specific company leverages on discussed schemes. In the same time I have to admit that many of the outcomes are somehow expected and logical. But the thesis provides more robust arguments supporting these expectations.
In terms of possible improvements and possible expectations of the reader, it would also great if it is possible to somehow quantify, what are the overall savings of discussed company compared to the theroretical situation when the company does not use any of these techniques. Then it would be e.g.
interesting to see the ratio between funds saved and invested e.g. into CSR activities as discussed by the author.
Lastly I would also admit, that the thesis is not that easy readable and sometimes it is hard to understand some of the points. Someone who is not familiar with many topics discussed in the thesis may feel pretty lost.
20 16
Goals The goal of the thesis is met.
10 10
Methodology: As it is the thesis aiming to provide a comprehensive literature overview, it would nice to have certain structure from the methodological perspective.
E.g. it would be nice, how the author decided to cover and research the topics which were discussed in the thesis. By saing that, I do not mean that methodologicaly the thesis is wrong, but it would be nice to see better the logic of the secondary research in behind.
20 17
Theory/
Conceptualization: The author made a very good literature research in relation to given topic.
The theoretical background is thus very robust a fully supports the goal of
the thesis. 20 20
Formal requirements 15%
Structure: The structure fits the purpose of the thesis, however time to time I felt lost and took me bit of time to understand why certain topics are discussed at
given stage. 3 2
Terminology: Terminologicaly the thesis is well done, but I have to admit the the style and
accosional minor typos made it very difficult to read. 4 3
Formalities: The list of references could be elaborated in a better, clearer way. In this
case it is bit difficult to get orientated in it. 4 3
Citing: It meets expected standards.
4 4
Delivery 15 %
Presentation
document: Is the presentation itself structured in a clear way? Is it appealing and easy to
follow? Does it convey the message efficiently? 5
Presentation
skills: Are you conveying the message efficiently and timely? Do you use
appropriate words, speed, tone of voice, gestures, movement etc. to express
your thoughts in a clear manner? 5
Argumentation: Are you able to readily and briskly react to questions or comments? Are you able to explain unclear parts and connect comments to relevant places in your presentation or parts of particular analyses? How well are you able to
defend to your ideas and recommendations? 5
100 0
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