A historical analysis of tax competitiveness between EU member states
| Autor: | Askoldas Podviezko, Lyudmila Parfenova, Andrey Pugachev |
|---|---|
| Rok vydání: | 2019 |
| Předmět: |
Tax revenue
Tax competition media_common.quotation_subject Opposition (politics) Kelių kriterijų įvertinimas Lietuva (Lithuania) State (polity) Daugiakriterinis vertinimas TOPSIS method TOPSIS metodas TOPSIS Tax system General Environmental Science media_common Mokesčiai / Taxation Member states International economics Tax revenues Multiple-criteria decision analysis Competitiveness of countries Multiple criteria evaluation Konkurencija / Competition Multiple criteria General Earth and Planetary Sciences Business |
| Zdroj: | 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. |
| ISSN: | 2547-8818 |
| Popis: | 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 discussed in the paper and the question of trade-off between the strong tax competitiveness of a country and magnitude of its tax revenue is raised. Evaluation of chosen countries using multiple criteria decision aid methods (MCDA) shed more light on the opposition of two groups of countries, the old and new members of the EU, provided more details on the both the present state and dynamics of tax competitiveness in the. The evaluation methodology can be successfully used for monitoring the current state of tax competitiveness of each member country. Prominence of the multiple criteria evaluation TOPSIS method of MCDA evaluation is described. Keywords: Competitiveness of countries, tax system, tax competition, tax revenues, multiple criteria evaluation, TOPSIS. |
| Databáze: | OpenAIRE |
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