Boundaries between Fair and Harmful Tax Competition
The aim of this paper is to show boundaries between fair and harmful tax competition. The author analyses OECD’s reports and literature related to the tax competition. In the beginning, the author presents the notion of tax competition and its division into fair and unfair tax competition. Differenc...
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| Format: | Article |
| Language: | English |
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Kazimierz Wielki University
2016-12-01
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| Series: | Journal of Education, Health and Sport |
| Subjects: | |
| Online Access: | http://www.ojs.ukw.edu.pl/index.php/johs/article/view/4800 |