CILJ NE OPRAVDAVA SREDSTVO
GOALS DO NOT JUSTIFY THE MEANS
Author(s): Milena Žižić, Miro BlečićSubject(s): Economy
Published by: Интернационални Универзитет у Новом Пазару
Keywords: globalization; innovation; multinational companies; economic activity; multiple taxation; fairness; rapid economic development
Summary/Abstract: The process of large social-systemic, global changes and technological innovations inevitably impose the establishment of certain standards of operation, as the rules of conduct for the national economy, legal entities and citizens. The expansion of international capital flows mainly through the economic activities of multinational companies, motivated national economies to make their tax systems more competitive, in order to achieve a faster economic growth. Of course, this kind of commitment threatens the principle of fairness to taxpayers and the countries in the region, which becomes subject to sanctions by international institutions.
Journal: Ekonomski izazovi
- Issue Year: 2013
- Issue No: 03
- Page Range: 15-38
- Page Count: 24
- Language: Serbian