Corporate Tax Systems and Tax Competition in the new Member States of the European Union (CROSBI ID 145817)
Prilog u časopisu | izvorni znanstveni rad
Podaci o odgovornosti
Sokol, Nika
engleski
Corporate Tax Systems and Tax Competition in the new Member States of the European Union
This paper analyses the effects which tax competition has on corporate income taxation in the new European Union Member States. The panel analysis, which was conducted, did not determine the existence of tax competition in a form that can be called harmful and which would lead to suboptimal level of taxation and und-provision of public goods. Also, the hypothesis that new European Union Member States with its taxation systems affect the existence of negative manifestations of tax competition has not been confirmed. Research did not show that tax competition conducted by new European Union Member States lead to decrease of welfare within the Member States.
ax competition; corporate income tax; fiscal degradation; tax harmonization; new Member States of the European Union
nije evidentirano
nije evidentirano
nije evidentirano
nije evidentirano
nije evidentirano
nije evidentirano