The impact of globalization on the characteristics of European countries’ tax systems
In the international literature, a great number of studies have sought to determine the relationship between the characteristics of the national tax systems and globalization. Most of the research was conducted to prove the impact of the tax system on the competitiveness of the national eco...
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| Format: | Article |
| Language: | English |
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Faculty of Economics, Belgrade
2015-01-01
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| Series: | Ekonomski Anali |
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| Online Access: | http://www.doiserbia.nb.rs/img/doi/0013-3264/2015/0013-32641506117L.pdf |
| Summary: | In the international literature, a great number of studies have sought to
determine the relationship between the characteristics of the national tax
systems and globalization. Most of the research was conducted to prove the
impact of the tax system on the competitiveness of the national economy, in
order to give a clear recommendation for how economic and fiscal policy
should create a stimulating economic background and enable greater
involvement of the national economy in international flows. However, the
process can be viewed from the reverse perspective, in the sense that the
process of globalization and international competition can shape the
characteristics of national tax systems. This paper aims to determine by
empirical evidence the impact of the process of globalization and
international competition on the characteristics of taxation in observed
European countries. |
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| ISSN: | 0013-3264 1820-7375 |