THE IMPACT OF THE TAX STRATEGY ON TAX COMPETITION AND INVESTMENTS
Abstract
The international tax competition is an integral component of the modern world economy. The
tax policy pursued by various states to attract foreign investment, tax base and other
opportunities to increase tax revenues often goes beyond rationality and leads to unfair
competition. The implementation of effective tax strategy aimed at attracting effective
investments is one of the most important tasks of Armenia's current economic routine, which
successfully depends on future economic stability and tax competitiveness in the international
economic field.
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