Výsledky vyhledávání - "Tax competition"

Akademický článek

The Fight Against Harmful Tax Competition in the EU: A Limit to National Fiscal Autonomy?

Autor: Gabriella Perotto

Publikováno v: European Papers, Vol 2024 9, Iss 1, Pp 443-460 (2024)

(Series Information) European Papers - A Journal on Law and Integration, 2024 9(1), 443-460 | Article | (Table of Contents) I. Introduction. – II. The EU control of harmful tax measures: the Code of Conduct for Business Taxation and other forms of

Externí odkaz: https://doaj.org/article/c2b4730de73c498887b35dfcdfa35de0

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Akademický článek

The Impact of Reduced Tax Rate of Corporate Income Tax and Other Incentives in Foreign Direct Investments in Selected Balkan Countries

Autor: Bedri Peci, Egzona Kozhani

Publikováno v: Lex Portus, Vol 10, Iss 1, Pp 41-55 (2024)

This paper analyze the nuanced relationship between corporate income tax (CIT ) rate reductions as a tax incentive and foreign direct investments (FDI) across the Western Balkan countries. Additionally, it examines the extent to which they have progr

Externí odkaz: https://doaj.org/article/2764e7da92c94c508c59972bf5964a6f

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Akademický článek

Trends in income taxation: are taxes converging in Central and Eastern European countries?

Autor: Bernardelli Michał, Felis Paweł, Jamroży Marcin, Lipiec Jacek, Malinowska-Misiąg Elżbieta, Szlęzak-Matusewicz Joanna, Otczyk Grzegorz

Publikováno v: International Journal of Management and Economics, Vol 59, Iss 4, Pp 349-370 (2023)

The paper examines the convergence of tax systems in Central and Eastern European countries (CEECs) over the period 1995–2018. Due to the increasing impact of tax competition, we have focused on income taxes, in particular, corporate ones. We have

Externí odkaz: https://doaj.org/article/a2b3bd8e0bda455a83ad0e1d5095a44f

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Akademický článek

Taming the Leviathan or dismantling democratic government? Evolving political ideas on spontaneous income tax integration in the European Union

Autor: Jussi Jaakkola

Publikováno v: European Law Open, Vol 2, Pp 575-615 (2023)

By the turn of the 1990s, tax competition among national governments had emerged as a powerful law-making practice. The possibility of tax competition essentially depends on the design of transnational law, such as European law. This Article examines

Externí odkaz: https://doaj.org/article/e47c3611cfca4a0b8074d0369fb1e55c

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