First, it has increased the scope for tax evasion, owing to a rapid proliferation of tax havens around the world. Multinational companies have many more opportunities than before to dodge their fair and efficient share of taxation.
但全球化同时也滋生了某些亟待解决的严重问题。首先，鉴于避税天堂在全球的迅速滋长，逃税行为的操作空间大幅增加，跨国企业逃避合理税款的机会也比以往要多得多。