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Tax competition: essence and modern aspects of counteraction

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  • Simakova, E.

Abstract

The author made attempt to track views of the nature and driving forces of the tax competition as the process accompanying development of enterprise systems. The main emphasis in article is placed on studying of modern methods of counteraction to negative impact of the international tax competition on development of the national enterprise environment.

Suggested Citation

  • Simakova, E., 2013. "Tax competition: essence and modern aspects of counteraction," Journal of Modern Competition, Synergy University, issue 3, pages 64-72.
    • Handle: RePEc:snr:mdrcmp:y:2013:i:3:p:64-72
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