The Theory Of International Tax Competition: Comparative Analysis

Tiutinyk, I.; Mazurenko, O.

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Title	The Theory Of International Tax Competition: Comparative Analysis
Authors	Tiutinyk, I. Mazurenko, O.
ORCID
Keywords	податкова конкурентоспроможність налоговая конкурентоспособность tax competitiveness податкова політика налоговая политика tax policy ставка податку ставка налога tax rate юрисдикція юрисдикция jurisdiction економічна безпека экономическая безопасность economic security
Type	Article
Date of Issue	2021
URI	https://essuir.sumdu.edu.ua/handle/123456789/86104
Publisher	Sumy State University
License	Creative Commons Attribution 4.0 International License
Citation	Tiutinyk, I., Mazurenko, O. (2021). The Theory Of International Tax Competition: Comparative Analysis. SocioEconomic Challenges, 5(3), 134-138. https://doi.org/10.21272/sec.5(3).134-138.2021
Abstract	The country’s ability to compete for financial and investment resources in the international arena depends on a number of factors that determine the favorable business environment, the level of protection of citizens’ rights, and the material well-being of the population. One of the indicators of the quality of the economic environment in the country is the level of tax competitiveness, as an integrated indicator that summarizes the indicators of the effectiveness of the tax system and the quality of tax policy.
Appears in Collections:	SocioEconomic Challenges (SEC)