Faktory daňovej politiky ovplyvňujúce medzinárodnú konkurencieschopnosť krajiny
TAX POLICY FACTORS AFFECTING THE INTERNATIONAL COMPETITIVENESS OF A COUNTRY
Published: 25.3.2025
https://doi.org/10.24040/aap.2025.22.1.26-45
Abstract: International tax competitiveness is a key factor in the global environment that significantly influences the economic dynamics and the position of countries in the global market. This paper aims to provide a comprehensive view of how tax policies and incentives affect international competitiveness, economic growth and FDI inflows. The paper systematically reviews 64 studies focusing on key factors and determinants of tax competition such as innovation, tax system and tax burden, which play an important role in enhancing a country's attractiveness. It presents a review of the literature dealing with these factors through the databases Research Gate, Science Direct, Scopus and Google Scholar. This paper also highlights the need for further analysis of policy instruments that can improve the effectiveness of tax policy, stimulate innovation and improve the attractiveness of investment.
Keywords: tax policy, economic growth, international tax competitiveness, tax system, tax burden
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How to cite:
DEMEOVÁ, E. Faktory daňovej politiky ovplyvňujúce medzinárodnú konkurencieschopnosť krajiny. Acta aerarii publici. Online. vol. 22 (2025), no. 1, s. 26 – 45. Dostupné na: https://doi.org/10.24040/aap.2025.22.1.26-45. [dátum citovania RRRR-MM-DD].