CONCEPTUAL APPROACHES IN THE ANGLE OF TAX COMPETITION EFFECTS IT GENERATES Cover Image
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CONCEPTUAL APPROACHES IN THE ANGLE OF TAX COMPETITION EFFECTS IT GENERATES
CONCEPTUAL APPROACHES IN THE ANGLE OF TAX COMPETITION EFFECTS IT GENERATES

Author(s): Luminiţa Ristea, Adina Trandafir
Subject(s): Economy
Published by: Universitatea SPIRU HARET - Faculty of Accounting and Financial Management

Summary/Abstract: As the amplification process of globalization of economic activity and increasing the share of assets held by non-residents, tax competition problem acquires new meanings. Although, in essence, competition, on the general, is beneficial, increasing manifestation of globalization emphasizes the harmful effects of tax competition.

  • Issue Year: 2011
  • Issue No: 3
  • Page Range: 641-647
  • Page Count: 7
  • Language: English
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