The International Tax Competitiveness: Bibliometric Analysis
No Thumbnail Available
Date
2021
Journal Title
Journal ISSN
Volume Title
Publisher
Sumy State University
Article
Date of Defense
Scientific Director
Speciality
Date of Presentation
Abstract
This paper summarizes the arguments and counterarguments within the scientific discussion on the generalization of the main vectors of the tax competitiveness theory’s development. The main purpose of the article is to analyze and systematize the research of scientists on the formation of tax competitiveness of the country, to identify the relationship of tax competitiveness with other economic categories, to determine the most promising areas of research on this issue.
Keywords
бібліометричний аналіз, библиометрический анализ, bibliometric analysis, економічний розвиток, экономическое развитие, economic development, податковий тягар, налоговое бремя, tax burden, податкова конкурентоспроможність, налоговая конкурентоспособность, tax competitiveness, візуалізація, визуализация, visualization
Citation
Mazurenko, O., Tiutiunyk, I. (2021). The International Tax Competitiveness: Bibliometric Analysis. Financial Markets, Institutions and Risks, 5(1), 126-138. https://doi.org/10.21272/fmir.5(1).126-138.2021