Use this url to cite publication: https://cris.mruni.eu/cris/handle/007/24142
Interrelation of tax competition and tax competitiveness of states
Type of publication
Straipsnis konferencijos medžiagoje kitoje duomenų bazėje / Article in conference proceedings in other databases (P1c)
Author(s)
| Author | Affiliation |
|---|---|
Pugachev, A. A. | |
Title
Interrelation of tax competition and tax competitiveness of states
Date Issued
| Date |
|---|
2020 |
Extent
p. 177-181
Is part of
Современная экономическая наука: теоретический и практический потенциал. Инновационное развитие современного экономического образования : материалы конференции 4 декабря 2019 года / ЯрГУ им. П. Г. Демидова. Ярославль : Филигрань, 2020. ISBN 9785604369197.
Abstract
cross-country tax competition is active in the European Union. The participating countries are striving to create a more favorable tax climate to attract mobile tax bases. Tax competition leads to lower tax rates and convergence of the tax burden in new and old EU countries, that is, promotes tax harmonization.
Is Referenced by
Type of document
type::text::conference output::conference proceedings::conference paper
ISBN (of the container)
9785604369197
eLABa
53538002
Coverage Spatial
Rusija / Russian Federation (RU)
Language
Anglų / English (en)
Bibliographic Details
6
Access Rights
Prieigos embargo / Embargoed Access
File(s)2020_pugachev_parfenova_podviezko_jaroslavl_konferencii_4_12_2019.pdf (5.37 MB)