Tax Competition - Economic and Financial Policy Instruments

Tax competition, both at European and international level, is a current research topic given the current context of accelerating globalization. Subject to competition and tax competition, is increasingly important in the European Union, characterized by a high degree of economic integration, the single currency and free movement of goods, services, people and capital. In this study we aim to achieve a separation of the concept of tax competition, tax competition and to outline its potential effects.