Tax competition: new challenges to Ukraine's taxation system

N. Frolova

Economy and Forecasting, 2009, issue 3, 48-60

Abstract: The article reveals the essence of tax competition and generalizes the approaches to defining the notion of "tax competition". The author considers the peculiarities of the development of tax competition and its influence of tax policy in European countries. She justifies proposals on raising the competitiveness of Ukraine's taxation system.

Date: 2009
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Persistent link: https://EconPapers.repec.org/RePEc:eip:journl:y:2009:i:3:p:48-60

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