EconPapers    
Economics at your fingertips  
 

The competition analysis in the field of corporate income tax in the EU

Beáta Blechová ()
Additional contact information
Beáta Blechová: Department of Finance and Accounting, School of Business Administration, Silesian University

No 28, Working Papers from Silesian University, School of Business Administration

Abstract: With the emergence of multinational corporations and globalization of their economic activities, the competition between these companies is being expanded also on the competition between individual states. This competition is also manifested in the tax area, when less economically developed countries are trying to attract the foreign investors from economically advanced countries to their country through a lower corporate tax burden, which is considered as harmful tax competition. This article contains a comparative analysis of developments in the corporate income tax burden in the EU, with the aim to assess the merits of the opinion on the harmful impact of tax policy in this area, used by thirteen new, economically less developed EU member countries. As an indicator of the size of the tax burden are used herein both the statutory and the effective corporate tax rates.

Keywords: corporate income tax rates; global economy; tax competition; tax coordination and harmonization (search for similar items in EconPapers)
JEL-codes: F21 F62 H25 H26 (search for similar items in EconPapers)
New Economics Papers: this item is included in nep-pbe and nep-pub
Date: 2016-02-29
References: View references in EconPapers View complete reference list from CitEc
Citations Track citations by RSS feed

Downloads: (external link)
http://www.iivopf.cz/images/Working_papers/WPIEBRS2016/WPIEBRS_28_Blechova.pdf First version, 2016 (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:opa:wpaper:0028

Access Statistics for this paper

More papers in Working Papers from Silesian University, School of Business Administration Contact information at EDIRC.
Series data maintained by David Jančar ().

 
Page updated 2017-12-27
Handle: RePEc:opa:wpaper:0028