| Autor: |
Laurențiu-Mihai Tănase, Oana-Cristina Datcu, Norina Popovici |
| Jazyk: |
angličtina |
| Rok vydání: |
2022 |
| Předmět: |
|
| Zdroj: |
Ovidius University Annals: Economic Sciences Series, Vol XXII, Iss 2, Pp 198-206 (2022) |
| Druh dokumentu: |
article |
| ISSN: |
2393-3127 |
| Popis: |
The taxation of multinational enterprises is often a sensitive subject due to the implications it can have on foreign direct investments on the one hand and on the budget of a country and PIB on the other. In this paper we will focus on the dynamics of taxation of multinational enterprises in the European Union, following the evolution of corporate tax rates in the member states in order to notice the differences and to determine if the practice of lower or higher tax rates has a different impact on GDP of a country. We hope that the results of our research will represent a basis for decisions on tax rates in the situation where the application of a lower or higher tax rate can have a significant impact on a country's GDP. |
| Databáze: |
Directory of Open Access Journals |
| Externí odkaz: |
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