Tax Competition Or Tax Coordination? What Is Better For The European Union?
Tax competition is defined as the use of tax policy that will allow to maintain or increase the attractiveness of a particular territory for business location. Tax competition is used especially by the relatively under-developed countries, as foreign capital inflow gives them the possibility to impl...
| Main Author: | |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
Lodz University Press
2015-06-01
|
| Series: | Comparative Economic Research |
| Subjects: | |
| Online Access: | https://czasopisma.uni.lodz.pl/CER/article/view/7071 |