| Abstract [eng] |
Legal Aspects of Harmful Tax Competition Although the problem of harmful tax competition was already identified at the end of the last century, the scale of the problem, rapidly evolving technologies and their application in innovative business models lead to both the need to address long-standing problems and the emergence of new tax challenges. This master 's thesis analyzes the phenomenon of tax competition, its emergence and development. The paper discusses the forms of tax competition, their similarities, differences, and the problem of identification. The master's thesis also presents and analyzes the recently introduced (to be introduced) measures to limit harmful tax competition, discusses their impact on the international tax system, and mentions the positive and negative aspects of OECD leadership in this process. The paper also discusses Lithuania's tax competitiveness: the national corporate tax system is compared with that of neighboring countries. Furthermore, recently adopted benefits reflecting Lithuania's chosen direction of competition are described in the thesis. The master's thesis also discusses the importance of tax competition in the process of attracting investment. |
