CONCURENŢA FISCALĂ DE LA VIZIUNEA TRADIŢIONALĂ LA VIZIUNEA MODERNĂ
TAX COMPETITION FROM TRADITIONAL VISION TO MODERN VISION
Published by: Editura Universităţii Vasile Goldiş
Keywords: fiscal concurence; traditionalism; modernism; business environment.
Summary/Abstract: Fiscal systems are a key factor in influencing the economy efficiency in general. Fiscal systems are establishing the importance of the inclinations for saving, investing or working, influencing production growth and increasing labor, which are key elements of the economical strategy, these making the fiscal reform one of the main components of the economical reform. The free movement of the production factors has lead to the rethinking of policies promoted by each state in order to attract on national territory new investments or, at least, keep the existing ones. The fiscal competition between states is a complex phenomenon demanding special attention, the authors following different measurement methods and analyzing the advantages and disadvantages of each method.
- Issue Year: 20/2010
- Issue No: 1
- Page Range: 513-518
- Page Count: 6
- Language: Romanian