Globalization and tax competition

This thesis describes the globalization process in the industrialized world and the economic issues of globalization. Especially, the tax questions which are connected to the globalization - tax competition within corporate taxation mainly. This thesis deals with historical development of globalization and describes the changing view of society to the role of the state in the economy. Further, it aims its attention not only to the tax situation in the European Union, but also to domestic saving and domestic investment. Separately deals with the new member states. Moreover it examines the international taxation and also describes the corporate tax burden in the selected OECD countries. This thesis brings the latest results of the empirical studies of the tax competition within the European Union and outlines the tax harmonization issues. Powered by TCPDF (www.tcpdf.org