This paper aims to analyze Turkish Tax System after the economic liberalization period of 1980’s, which still remains in an area that has not been fully transformed for the new economic order. This study differs from traditional ones that investigates the classical historical development of...

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

Tax competition arguments suggest that a government that operate in an open economy (such as local governments) should not and will not rely on non-benefit taxes, such as the income tax. Yet we observe reliance on income taxes by local governments in many countries, and such reliance changes...

Tax competition arguments suggest that governements that operate in an open economy (such as local governments) should not and will not rely on non-benefit taxes, such as the income tax. Yet we observe reliance on income taxes by local governments in many countries, and such reliance changes...