CORPORATE TAX RATES IN THE CONTEXT OF TAX HARMONIZATION
Corporate taxes are important for this study since differences in rates can lead to distortions in economic competition and relocation of capital to countries with better tax conditions. The goal of this article is to verify whether countries with lower corporate taxes are catching those with higher...
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| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Rzeszow University of Technology
2025-03-01
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| Series: | Humanities and Social Sciences |
| Subjects: | |
| Online Access: | https://journals.prz.edu.pl/hss/article/view/2009 |
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