Revisiting the debate on harmful tax competition in the European Union

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F62156489%3A43110%2F12%3A00190046" target="_blank" >RIV/62156489:43110/12:00190046 - isvavai.cz</a>

Výsledek na webu

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DOI - Digital Object Identifier

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Jazyk výsledku

angličtina

Název v původním jazyce

Revisiting the debate on harmful tax competition in the European Union

Popis výsledku v původním jazyce

Globalization leads to economic benefits for some countries but may have also many serious negative side effects for others. The increased mobility of economic activities may result in a sharp increase in tax competition between countries. On the one hand, tax competition can have desirable consequences, such as more efficiency, but on the other side it may also have undesirable or harmful consequences, such as race to the bottom. Also, the increasing using of tax havens has resulted in erosion of manycountries' tax bases. From of the point of view, there is a need to revisiting the debate on tax competition and to answer whether the tax competition is beneficial or harmful. For this reason, this paper discusses the significance of tax competition inthe European Union and deals with the position of tax competition in the European Single Market. This paper discusses an economic purpose of tax competition at currently European Single Market and discusses about harmful effects of tax co

Název v anglickém jazyce

Revisiting the debate on harmful tax competition in the European Union

Popis výsledku anglicky

Globalization leads to economic benefits for some countries but may have also many serious negative side effects for others. The increased mobility of economic activities may result in a sharp increase in tax competition between countries. On the one hand, tax competition can have desirable consequences, such as more efficiency, but on the other side it may also have undesirable or harmful consequences, such as race to the bottom. Also, the increasing using of tax havens has resulted in erosion of manycountries' tax bases. From of the point of view, there is a need to revisiting the debate on tax competition and to answer whether the tax competition is beneficial or harmful. For this reason, this paper discusses the significance of tax competition inthe European Union and deals with the position of tax competition in the European Single Market. This paper discusses an economic purpose of tax competition at currently European Single Market and discusses about harmful effects of tax co

Druh

J_x - Nezařazeno - Článek v odborném periodiku (Jimp, Jsc a Jost)

CEP obor

AE - Řízení, správa a administrativa

OECD FORD obor

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Projekt

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Návaznosti

Z - Vyzkumny zamer (s odkazem do CEZ)

Rok uplatnění

2012

Kód důvěrnosti údajů

S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Název periodika

Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis

ISSN

1211-8516

e-ISSN

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Svazek periodika

60

Číslo periodika v rámci svazku

4

Stát vydavatele periodika

CZ - Česká republika

Počet stran výsledku

8

Strana od-do

343-350

Kód UT WoS článku

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EID výsledku v databázi Scopus

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