Ulvidienė, Erstida; Meškauskaitė, Irma; Stavytskyy, … - In: Mokslo darbai / Vilniaus Universitetas 102 (2023) 1, pp. 41-59
The level of economic interstate competition has been growing significantly in recent decades. Countries are constantly trying to apply lower tax rates to attract large businesses to their territory. They are also trying to improve the efficiency of tax collection on their area of jurisdiction....
