International Dimension of National Tax Policy and its Impact on the Economic Sphere
AbstractTIn the paper, the author focuses the attention on the problem of the impact of the tax system exercised on economic activity of companies, both in the national and international terms. In this context, the issue of the interaction between the tax policy and the real economic sphere in the context of the intensification of economic activity and achieving competitive advantage on the international arena has been discussed. The conclusion states that low tax burden may constitute an important factor stimulating investments in a country with a mild tax regime, job creation and dynamic economic growth.
|Total number of authors||3|
|Publication size in sheets||0.5|
|Book||Jedlicka Pavel, Maresova Petra, Soukal Ivan (eds.): Hradec Economic Days Vol. 7(1). Double-blind peer-reviewed proceedings of the international scientific conference Hradec Economic Days 2017, January 31 st and February 1 st , 2017 Hradec Králové, Czech Republic, 2017, University of Hradec Králové, ISBN 9788074356643, 991 p.|
|Keywords in English||tax policy, ax competition, transfer pricing, relocation|
* presented citation count is obtained through Internet information analysis and it is close to the number calculated by the Publish or Perish system.