Short Considerations on Tax Competition for SMEs
Tax competition is particularly evident with regard to attracting foreign direct investment, portfolio investment to finance investment, higher skilled jobs, etc. Taxpayers may choose thus the tax for those residences that offer a combination of public goods and taxes that satisfy the highest preferences. Starting from the main rules in the field of taxation, our study aims to identify those opportunities that can benefit SMEs on a background of fierce tax competition fierce competition in EU.
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