CONCEPTUAL APPROACHES IN THE ANGLE OF TAX COMPETITION EFFECTS IT GENERATES
CONCEPTUAL APPROACHES IN THE ANGLE OF TAX COMPETITION EFFECTS IT GENERATES

Summary/Abstract: As the amplification process of globalization of economic activity and increasing the share of assets held by non-residents, tax competition problem acquires new meanings. Although, in essence, competition, on the general, is beneficial, increasing manifestation of globalization emphasizes the harmful effects of tax competition.

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