Corporate tax - a new paradigm is needed! -II. A new global value-added tax is needed instead of a corporate tax
Abstract: The corporate tax system is easy to manipulate in modern economies, with high explicit and implicit costs of maintaining it. Attempts to reform it have been unsuccessful, with aggressive tax planning and tax evasion gaining ground at the international level. The source of constant conflic...
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| Format: | Article |
| Language: | English |
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University of Debrecen, Faculty of Economics and Business
2021-11-01
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| Series: | Competitio |
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| Online Access: | https://ojs.lib.unideb.hu/competitio/article/view/8550 |