Accounting and financial aspects of factors influence of tax competition on the tax policy of european countries
Електронний архів Житомирського державного технологічного університету
Переглянути архів Інформація| Поле | Співвідношення | |
| Title |
Accounting and financial aspects of factors influence of tax competition on the tax policy of european countries
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| Creator |
Veremchuk, D.V.
Kantaeva, O.V. Liuta, O.V. |
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| Subject |
tax policy
corporate income tax tax competition |
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| Description |
In particular, the sharpening of tax competition in Europe in recent years, which is connected with EU enlargement, have prompted countries to reform their national tax systems in the direction of the tax burden decrease on labor and capital. After analyzing the functional relationship between factors of tax competition and the probability of rates of corporate taxes decrease, and calculating the significance of each of the selected factors ascertained that under the pressure of tax competition the country with higher level of taxation (in particular Ukraine) needs to implement the ref orm in the context of income taxation reducing by lowering corporate income tax rates. Also it was demonstrated that individual country is able to reduce the income tax rate under the pressure of neighboring countries with lower corporate taxation. |
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| Date |
2016-04-27T09:33:31Z
2016-04-27T09:33:31Z 2012 |
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| Type |
Article
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| Identifier |
http://eztuir.ztu.edu.ua/123456789/3134
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| Language |
en
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| Relation |
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| Publisher |
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