EuroEconomica, Vol 27, No 1 (2011)

Short Considerations on Tax Competition for SMEs

Florin Tudor


 Tax  competition  is  particularly  evident  with  regard  to  attracting  foreign  direct  investment, portfolio investment to finance investment, higher skilled jobs, etc. Taxpayers may choose thus the tax for those  residences  that  offer  a  combination  of  public  goods  and  taxes  that  satisfy  the  highest  preferences. Starting from the main rules in the field of taxation, our study aims to identify those opportunities that can benefit SMEs on a background of fierce tax competition fierce competition in EU.


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