Пореска конкуренција као глобални и регионални феномен
Tax Competition As A Global And Regional Phenomenon

Summary/Abstract: Modern tax systems are very similar in form but they differ in breadth of tax bases and type of tax rates. In modern integrated economy competitiveness occupies a central place in economic analysis and thought in both developed and developing countries. The type of competitiveness which has been given considerable attention in the last thirty years is the tax competitiveness, which primarily pertains to direct taxes (personal income tax, corporate income tax, and property taxes).

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