В рамках работы проведен анализ достигнутого уровня гармонизации налоговых систем стран-членов Таможенного союза, при этом был рассмотрен европейский опыт...

Corporate tax levels have fallen substantially in Europe during the last decades. A broad literature has identified tax competition as one reason for this decline in corporate tax levels. However, none of these studies explicitly asks the question whether tax competition within regions is...