{"id":4122,"date":"2025-03-24T19:16:13","date_gmt":"2025-03-24T19:16:13","guid":{"rendered":"https:\/\/aap.umb.sk\/?page_id=4122"},"modified":"2025-03-25T07:53:21","modified_gmt":"2025-03-25T07:53:21","slug":"eleonora-demeova","status":"publish","type":"page","link":"https:\/\/aap.umb.sk\/?page_id=4122","title":{"rendered":"Eleon\u00f3ra Demeov\u00e1"},"content":{"rendered":"\n<p class=\"has-text-align-center\"><strong>Faktory da\u0148ovej politiky ovplyv\u0148uj\u00face medzin\u00e1rodn\u00fa konkurencieschopnos\u0165 krajiny<\/strong><\/p>\n\n\n\n<p class=\"has-text-align-center\"><strong>TAX POLICY FACTORS AFFECTING  THE INTERNATIONAL COMPETITIVENESS OF A COUNTRY<\/strong><\/p>\n\n\n\n<p><em>Published: 25.3.202<\/em>5<\/p>\n\n\n\n<p class=\"has-text-align-right\"><a href=\"https:\/\/doi.org\/10.24040\/aap.2025.22.1.26-45\">https:\/\/doi.org\/10.24040\/aap.2025.22.1.26-45<\/a><\/p>\n\n\n\n<pre class=\"wp-block-verse\"><strong>Abstract: <\/strong>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.<\/pre>\n\n\n\n<p><strong>Keywords:<\/strong> tax policy, economic growth, international tax competitiveness, tax system, tax burden<\/p>\n\n\n\n<p><strong>Full text article:<\/strong><\/p>\n\n\n\n<div class=\"wp-block-file\"><object class=\"wp-block-file__embed\" data=\"https:\/\/aap.umb.sk\/wp-content\/uploads\/2025\/03\/Eleonora-Demeova-finalna-verzia-na-web.pdf\" type=\"application\/pdf\" style=\"width:100%;height:600px\" aria-label=\"Embed of Eleonora-Demeova-finalna-verzia-na-web.\"><\/object><a id=\"wp-block-file--media-e4505cc4-9d63-4d12-bbe3-85a04a7ebce8\" href=\"https:\/\/aap.umb.sk\/wp-content\/uploads\/2025\/03\/Eleonora-Demeova-finalna-verzia-na-web.pdf\">Eleonora-Demeova-finalna-verzia-na-web<\/a><a href=\"https:\/\/aap.umb.sk\/wp-content\/uploads\/2025\/03\/Eleonora-Demeova-finalna-verzia-na-web.pdf\" class=\"wp-block-file__button wp-element-button\" download aria-describedby=\"wp-block-file--media-e4505cc4-9d63-4d12-bbe3-85a04a7ebce8\">Download<\/a><\/div>\n\n\n\n<p><\/p>\n\n\n\n<p><strong>How to cite:<\/strong><\/p>\n\n\n\n<p>DEMEOV\u00c1, E. <em>Faktory da\u0148ovej politiky ovplyv\u0148uj\u00face medzin\u00e1rodn\u00fa konkurencieschopnos\u0165 krajiny. <\/em>Acta aerarii publici. Online. vol. 22 (2025), no. 1, s. 26 \u2013 45.&nbsp;Dostupn\u00e9 na: <a href=\"https:\/\/doi.org\/10.24040\/aap.2025.22.1.26-45\">https:\/\/doi.org\/10.24040\/aap.2025.22.1.26-45<\/a>. [d\u00e1tum citovania RRRR-MM-DD].<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Faktory da\u0148ovej politiky ovplyv\u0148uj\u00face medzin\u00e1rodn\u00fa konkurencieschopnos\u0165 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 &hellip; <\/p>\n<p class=\"link-more\"><a href=\"https:\/\/aap.umb.sk\/?page_id=4122\" class=\"more-link\">Continue reading<span class=\"screen-reader-text\"> &#8220;Eleon\u00f3ra Demeov\u00e1&#8221;<\/span><\/a><\/p>\n","protected":false},"author":3,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"_links":{"self":[{"href":"https:\/\/aap.umb.sk\/index.php?rest_route=\/wp\/v2\/pages\/4122"}],"collection":[{"href":"https:\/\/aap.umb.sk\/index.php?rest_route=\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/aap.umb.sk\/index.php?rest_route=\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/aap.umb.sk\/index.php?rest_route=\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/aap.umb.sk\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=4122"}],"version-history":[{"count":4,"href":"https:\/\/aap.umb.sk\/index.php?rest_route=\/wp\/v2\/pages\/4122\/revisions"}],"predecessor-version":[{"id":4134,"href":"https:\/\/aap.umb.sk\/index.php?rest_route=\/wp\/v2\/pages\/4122\/revisions\/4134"}],"wp:attachment":[{"href":"https:\/\/aap.umb.sk\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=4122"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}