Emerging Economies - Fiscal Policies and International Relations

Alicja Brodzka

Abstract

Recent political, economic and social changes in the developing parts of the world have caused the growth of their position in the international arena. Last years have also shown that there is a potential for stimulating the emerging economies through tax reforms and developing fiscal issues. Developing countries, in their attempts of increasing tax revenues, face various constraints – both at the domestic and international level. The article focuses on main aspects of fiscal policies of less developed territories and presents problems and challenges of the taxation area. The paper also examines two instruments, often used by developing countries in order to attract the foreign capital and stimulate their economies: tax incentives and double tax treaties. The last part of the article analyses the new role of BRICS – the most dynamically developing economies – in the world of international relations.
Author Alicja Brodzka (ES / DF)
Alicja Brodzka,,
- Department of Finance
Journal seriesJournal of Economics Studies and Research, ISSN 2165-9966, (0 pkt)
Issue year2012
Vol2012
Pages1-9
Publication size in sheets0.5
Keywords in Englishdeveloping countries, BRICS, tax systems, tax incentives, international fiscal issues
DOIDOI:10.5171/2012.269356
Languageen angielski
LicenseJournal (articles only); author's original; Uznanie Autorstwa (CC-BY); after publication
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Brodzka_Emerging_economies_fiscal_policies_2012.pdf 143,15 KB
Score (nominal)0
Citation count*2 (2020-09-22)
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