Implications Of The Code Of Conduct For Business Taxation In The Republic Of Srpska
Code of Conduct on business taxation was adopted in 1997 in order to prevent the practice of harmful tax competition within the European Union. The views of the Code is not legally binding, but states that doesn’t not apply it, have risk of suffering the political consequences. Transition countries are characterized by a number of tax breaks ...
By Ljiljana Jović, Ljiljana Maksimović
TAX COMPETITION IN THE ERA OF GLOBALIZATION
The processes of globalization and mutual integration of economies led to great capital mobility on the international level. This caused greater competition among national economies to attract the international capital onto their territory. Besides many others, one of the frequently used instruments that individual countries use in these circumstan...
By Ljiljana Jović, Ljiljana Maksimović