CONCEPTUAL APPROACHES IN THE ANGLE OF TAX COMPETITION EFFECTS IT GENERATES

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.

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Year of publication:	2011
Authors:	TRANDAFIR, ADINA ; RISTEA, LUMINITA
Published in:	Journal of Academic Research in Economics. - Facultatea de Management Financiar Contabil. - Vol. 3.2011, 3 (November), p. 641-647
Publisher:	Facultatea de Management Financiar Contabil
Subject:	tax competition \| globalization \| tax systems \| effects of tax competition
Description of contents:	Abstract [jare-sh.com]

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Type of publication:	Article
Classification:	E62 - Fiscal Policy; Public Expenditures, Investment, and Finance; Taxation
Source:	RePEc - Research Papers in Economics

Persistent link: https://www.econbiz.de/10010579203