Conceptual Approaches In The Angle Of Tax Competition Effects It Generates
AbstractAs 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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Bibliographic InfoArticle provided by Spiru Haret University, Faculty of Accounting and Financial Management Constanta in its journal Journal of Academic Research in Economics.
Volume (Year): 3 (2011)
Issue (Month): 3 (November) ()
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Web page: http://www2.spiruharet.ro/facultati/facultate.php?id=9
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tax competition; globalization; tax systems; effects of tax competition;
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- E62 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - Fiscal Policy
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