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Accounting and financial aspects of factors influence of tax competition on the tax policy of european countries
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| dc.contributor.author | Veremchuk, D.V. | |
| dc.contributor.author | Kantaeva, O.V. | |
| dc.contributor.author | Liuta, O.V. | |
| dc.date.accessioned | 2016-04-27T09:33:31Z | |
| dc.date.available | 2016-04-27T09:33:31Z | |
| dc.date.issued | 2012 | |
| dc.identifier.uri | http://eztuir.ztu.edu.ua/123456789/3134 | |
| dc.language.iso | en | uk_UA |
| dc.publisher | ЖДТУ | uk_UA |
| dc.relation.ispartofseries | Проблеми теорії та методології бухгалтерського обліку, контролю і аналізу: міжнар. збірник наукових праць;Вип.2(23) | |
| dc.subject | tax policy | uk_UA |
| dc.subject | corporate income tax | uk_UA |
| dc.title | Accounting and financial aspects of factors influence of tax competition on the tax policy of european countries | uk_UA |
| dc.type | Article | uk_UA |
| dc.description.abstracten | In particular, the sharpening of tax competition in Europe in recent years, which is connected with EU enlargement, have prompted countries to reform their national tax systems in the direction of the tax burden decrease on labor and capital. After analyzing the functional relationship between factors of tax competition and the probability of rates of corporate taxes decrease, and calculating the significance of each of the selected factors ascertained that under the pressure of tax competition the country with higher level of taxation (in particular Ukraine) needs to implement the ref orm in the context of income taxation reducing by lowering corporate income tax rates. Also it was demonstrated that individual country is able to reduce the income tax rate under the pressure of neighboring countries with lower corporate taxation. | uk_UA |
