scholarly journals Testing the Tax Competition Theory: How Elastic are National Tax Bases in OECD Countries?

2009 ◽  
Author(s):  
Aleksandra Riedl ◽  
Silvia Rocha-Akis
Keyword(s):  
Tax Competition ◽  
Oecd Countries ◽  
Competition Theory ◽  
National Tax ◽  
Tax Bases

scholarly journals Valstybių konkurencijos mokesčiais apraiškų teisiniai aspektai

Teisė ◽  
2009 ◽  
Vol 72 ◽  
pp. 141-159
Author(s):  
M Indaugas Lukas
Keyword(s):  
Tax Competition ◽  
Legal Analysis ◽  
Tax Revenues ◽  
International Tax Competition ◽  
Tax Systems ◽  
International Tax ◽  
National Tax ◽  
Harmful Effects

Straipsnyje analizuojama tarpvalstybinė konkurencija tiesioginiais mokesčiais, tipinės jos formos ir vals­tybių taikomi būdai riboti neigiamus konkurencijos mokesčiais padarinius nacionalinėms mokestinėms pajamoms, siekiant atskleisti, jog konkurencijos mokesčiais fenomenas, nepaisant itin aiškaus politi­zuotumo, gali ir turi būti ir teisės mokslo interesų sritis. Suvokiant, kad išsami teisinė šio itin sudėtingo ir daugialypio reiškinio ar jį identifikuojančių elementų analizė tokios apimties darbe neįmanoma, čia bandoma iš teisinių perspektyvų įvertinti aktualiausius ir reikšmingiausius nacionalinėms mokesčių sis­temoms tiesiogiai darančius įtaką valstybių konkurencijai mokesčiais aspektus, bandant prisidėti prie kryptingos tolesnės teisinės diskusijos. In this article phenomenon of international tax competition, typical its forms and measures to counter its harmful effects on national tax revenues are analyzed, trying to reveal, that, despite deep political nature, international tax competition might and should be in the scope of interests of tax lawyers. Real­izing, that in such article it is not possible to provide comprehensive legal analysis, author seeks in legal light to introduce relevant and most important aspects of tax competition phenomenon that directly influences national tax systems, trying to encourage further legal discussion.

Fiscal (Tax) Sovereignty and Its Scope in Integration Bodies

10.12737/1206 ◽  
2013 ◽  
Vol 1 (11) ◽  
pp. 41-51
Author(s):  
Инна Хаванова ◽  
Inna Khavanova
Keyword(s):  
Tax Competition ◽  
Tax Law ◽  
National Tax

The author analyses the matter of the fiscal (tax) sovereignty, tax jurisdiction, tax competition of the states, defines trends in development of the tax sovereignty and its borders in the course of integration. The article reveals some problems of the interaction of the international and national tax law.

scholarly journals State Autonomy in Shaping Tax Policies: Facts and Myths Based on the Situation in OECD Countries

2020 ◽  
Vol 28 (2) ◽  
pp. 83-97
Author(s):  
Jacek Tomkiewicz ◽  
◽  
Postuła Marta ◽  
Keyword(s):  
Tax Competition ◽  
Tax Policy ◽  
Quantitative Research ◽  
Tax Avoidance ◽  
Oecd Countries ◽  
Tax Policies ◽  
Fiscal Policies ◽  
Income Policy ◽  
Effect Analysis ◽  
Tax Havens

Purpose: Capital flows, tax competition, multinational companies and tax havens weakens governments’ ability to lead independent tax policy. This race to the bottom, especially in the case of CIT rate, seems to work. Aim of the text is to show that the governments are not as powerless as it is often claimed. Despite common opinion, nation-states retain a relatively significant autonomy in creating their own fiscal policies, including tax instruments. Size of funds kept in tax havens have not been growing for few years and international cooperation of tax authorities is more and more efficient in dealing with the tax fraud. Methodology: The study uses desk research method for theoretical reasoning to verify the research hypothesis. Moreover, the study seeks answering if the application of EU tax policies determines national tax policy. To that end, the authors utilize time series and cause-effect analysis, as well as quantitative research for the systematization of statistical information and regression analysis for the examination of statistical dependencies. Tax competition or the functioning of tax havens naturally limits the realization of the fundamental functions of fiscal policies, although the taxation remains one of the most crucial instruments of macroeconomic and income policy of national authorities. Findings: The most important data on public revenues structure in different OECD countries indicate that taxation remains one of the most crucial instruments of macroeconomic and income policy of national authorities. We also show that impact of FDI on hosting economy is not as positive as it is said to be. There is no relation between FDI and R&D spending and level of wages in hosting country is even affected in the negative way by the FDI inflow. Irrespective of the regulatory details introduced at the EU level – the basic factor affecting jets coordination in the field of cooperation between tax services brings effects both in terms of the current collection of tax liabilities and the creation of regulations that hinder tax avoidance and under statement assessment. Originality/value: The study focuses on an analysis of tax policy. The view that taxation of international corporations is fraught with difficulties finds support in the undeniable reality of tax competition.Moreover, a large and growing share of profits is transferred to low-tax places. The prospects for taxing international companies with positive rates seem unoptimistic. Therefore, it is essential to check how the national economy is affected by the FDI inflow in OECD countries.

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