Determining the Impact of the Tax Administration Quality on Tax Competitiveness of the Country
15 Pages Posted: 12 Oct 2016
Date Written: January 11, 2015
Conducted research led to develop a tax administration quality index, which characterizes the attractiveness of the tax system of country from the standpoint of the taxpayer. Calculation of the proposed index for Ukraine and group of countries of Central and Eastern Europe allowed to identify improving the quality of tax administration in all surveyed countries, and to detect the convergence of the level of quality of tax administration. Calculations performed to determine the connection between the quality of tax administration and the movement of mobile factors of production allowed to identify the presence of long-term impact of the quality of tax administration on tax competitiveness of country, which proves the relevance of the use of the quality of tax administration as a tool for development strategy of tax competition.
Keywords: Foreign Direct Investment, Mobile Factors of Production, Tax Administration, Tax Competition, Tax Policy, Tax Competitiveness of Country
JEL Classification: E22, E62, H31, H32
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