The importance of fair tax competition in modern economies

Alicja Brodzka

Abstract

In modern times, full of uncertainty and differences of interests at the international arenas, governments search for solutions that help to protect their national tax bases, with simultaneous attempts to build the competitive States and stimulate the economic development. The matters of fair tax competition, as other forms of competition, help to create an environment conducive to growth and improve the functions of economy. But this matters also cause questions, what exactly “competitive and fair tax system” means, and in which way governments can act towards attractive tax environment – to be effective, but not to reach for the measures considered harmful. The aim of the paper is presenting the most relevant issues connected with fair tax competition. Soft- law initiatives, successfully implemented and refined, can improve the States’ fiscal management and – in the future – enhance the international cooperation in tax matters.
Author Alicja Brodzka (ES / DF)
Alicja Brodzka,,
- Department of Finance
Journal seriesJournal of International Scientific Publications : Economy & Business, ISSN , e-ISSN 1314-7242, (5 pkt)
Issue year2012
Vol6
No1
Pages32-40
Publication size in sheets0.5
Keywords in Englishfair tax competition, good tax governance, international tax policy
URL http://www.scientific-publications.net/download/economy-and-business-2012-1.pdf
Languageen angielski
Score (nominal)0
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