Izvorni znanstveni članak
Corporate Tax Systems and Tax Competitition in the EU New Member States
Nika Sokol
; Faculty of Economics and Business, University of Zagreb, Zagreb, Croatia
Sažetak
This paper analyses the effects which tax competition has on corporate income taxation in the new European Union Member States. The panel analysis, which was conducted, did not determine the existence of tax competition in a form that can be called harmful and which would lead to suboptimal level of taxation and und-provision of public goods. Also, the hypothesis that new European Union Member States with its taxation systems affect the existence of negative manifestations of tax competition has not been confirmed. Research did not show that tax competition conducted by new European Union Member States lead to decrease of welfare within the Member States.
Ključne riječi
tax competition; corporate income tax; fiscal degradation; tax harmonization
Hrčak ID:
78661
URI
Datum izdavanja:
1.11.2008.
Posjeta: 838 *