THE IMPACT OF TAX SYSTEM ON GLOBAL COMPETITIVENESS. ANALYSIS ON THE LEVEL OF EUROPEAN UNION MEMBER STATES
Summarizing the results of theoretical and empirical research, the paper aims to analyze the impact of tax system on global competitiveness through the following three variables: taxation on incentives to invest; total tax rate and taxation on incentives to work. Summarizing the analysis to the Euro...
Main Authors: | , |
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Format: | Article |
Language: | English |
Published: |
University of Bacău
2015-07-01
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Series: | Studies and Scientific Researches: Economics Edition |
Subjects: | |
Online Access: | http://sceco.ub.ro/index.php/SCECO/article/view/310 |