TAX SYSTEM COMPETITION – INSTRUMENTS AND BENEFICIARIES
TAX SYSTEM COMPETITION – INSTRUMENTS AND BENEFICIARIES
Author(s): Krzysztof BiernackiSubject(s): Economy, Public Finances
Published by: Wydawnictwo Naukowe Uniwersytetu Mikołaja Kopernika
Keywords: tax competition; tax system; fiscal harmonization
Summary/Abstract: Tax competition among states and jurisdictions has already been examined many times in the economic literature. However, the main scope of the research was focused on a tax rates competition in income taxes and its consequences in bringing direct investments. This scripture/commentary tries to analyze various instruments and beneficiaries of the tax system competition and provide a general overview on this subject.
Journal: Ekonomia i Prawo. Economics and Law
- Issue Year: 13/2014
- Issue No: 2
- Page Range: 275-284
- Page Count: 10
- Language: English
