The impact of global regulations and international relations on the regulatory environment of a “tax haven”: a case study of Seychelles

Konovalova, Mayya (2020). The impact of global regulations and international relations on the regulatory environment of a “tax haven”: a case study of Seychelles. University of Birmingham. Ph.D.

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Abstract

The purpose of this study is to provide a unique insight into what happens in a country labelled as a “tax haven”, in response to international regulatory and labelling initiatives: whether the intended effects are achieved, and whether interaction with international standards improves or debilitates the motivation to engage with the standards in a meaningful way.

I examine the impact that international regulations and policies have on the Seychelles financial services sector through an interpretative interdisciplinary study. Conceptually I build on philosophical insights of Deleuze and Guattari, which have so far been used frugally in studies around regulations. The theoretical concepts employed develop the Deleuzian conceptualisation of power, “control society”, to help understand the new possibilities and forms of resistance in the global digital age.

The thesis consists of three empirical parts, each making a separate contribution. The findings in the first empirical chapter help inform policy-making decisions on international standards of transparency. The second part provides a close examination of the processes involved in constructing a local version of compliance with international standards, highlighting the dichotomy of the term in national and international contexts. Thirdly, there are important implications for popular public opinions and discourses related to “tax havens”.

Type of Work: Thesis (Doctorates > Ph.D.)
Award Type: Doctorates > Ph.D.
Supervisor(s):
Supervisor(s)EmailORCID
Tuck, PenelopeUNSPECIFIEDUNSPECIFIED
Ormeño Pérez, RodrigoUNSPECIFIEDUNSPECIFIED
Licence: All rights reserved All rights reserved
College/Faculty: Colleges (2008 onwards) > College of Social Sciences
School or Department: Birmingham Business School, Department of Accounting and Finance
Funders: Other
Other Funders: Birmingham Business School, Charted Institute of Taxation
Subjects: H Social Sciences > HG Finance
J Political Science > JX International law
J Political Science > JZ International relations
URI: http://etheses.bham.ac.uk/id/eprint/9941

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