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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Bibliographic Details
Main Authors: Šimon ULIČNÝ, Alena ANDREJOVSKÁ
Format: Article
Language:English
Published: Rzeszow University of Technology 2025-03-01
Series:Humanities and Social Sciences
Subjects:
Online Access:https://journals.prz.edu.pl/hss/article/view/2009
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