A historical analysis of tax competitiveness between EU member states

Autor: Askoldas Podviezko, Lyudmila Parfenova, Andrey Pugachev

Publikováno v: New trends and issues proceedings on humanities and social sciences Selected papers of 8th world conference on business, economics and management (BEM-2019). 2019, vol. 6, iss. 3, p. 25-36.

We demonstrate that the dynamics of tax competitiveness in the EU has gained a new higher level. The shift in the tax competition can be noted after new countries have joined the EU. Both positive and negative effects of tax competitiveness are discu

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_dedup___::d11d54b17def6e6a1ceac4d902c9de11
https://doi.org/10.18844/prosoc.v6i3.4333