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 TrandafirSubject(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.
Journal: Journal of Academic Research in Economics (JARE)
- Issue Year: 2011
- Issue No: 3
- Page Range: 641-647
- Page Count: 7
- Language: English
- Content File-PDF