Shadow tax evasion and its impact on the competitiveness of the country’s tax system

Tax competitiveness of the country characterizes the ability of the tax system to obtain permanent competitive advantages in attracting external and mobilizing internal financial resources due to the establishment of the optimal level of tax burden and differentiation of fiscal instruments. The comp...

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Autors principals:	Oleksiy Mazurenko, Inna Tiutiunyk, Vіta Cherba, Artem Artyukhov, Yuliia Yehorova
Format:	Artigo
Idioma:	Inglês
Publicat:	LLC "CPC "Business Perspectives" 2023-12-01
Col·lecció:	Public and Municipal Finance
Matèries:	budget revenues macro-financial stability shadow economy tax competitiveness tax evasion
Accés en línia:	https://www.businessperspectives.org/images/pdf/applications/publishing/templates/article/assets/19407/PMF_2023_02_Mazurenko.pdf
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