Competitivitatea fiscală internațională din perspectiva impozitului pe profit la nivelul statelor membre OCDE
Tax Competitivity from the Corporate Tax Perspective at the Level of OECD Member States

Summary/Abstract: This article examines the recognized OECD indicators of the effectiveness or ineffectiveness of direct corporate taxation regulation with particular reference to corporate tax, which is the main pillar of direct corporate taxation in OECD countries. Direct corporate taxation, i.e. corporate income tax, plays an essential role in the economic development of both countries and taxpayers. On the other hand, a lack of tax revenue can create a budgetary imbalance for the state and over‑taxation can lead to taxpayers’ inability to pay and/or continue the economic activity. For this reason, it is important to highlight the indicators that analyze tax competitiveness from the perspective of which a state can attract new taxpayers to increase budget revenue while taxpayers can direct their activity and/or tax policy to the state that allows them to reduce their tax compliance costs.

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