Tax Competition

1 Posts
1 Sections
1 Types

Definitions

Tax Harmonization Tax Policy Tax Competition Economic Integration Fiscal Policy Government Authority Tax Evasion

Tax harmonization refers to the process of making tax systems more compatible across different jurisdictions, typically to minimize differences in tax bases and tax rates. This process aims to reduce tax competition and prevent tax evasion while fostering economic integration. However, it often faces resistance as it can limit the fiscal autonomy of individual governments.