期刊名称：Ovidius University Annals: Economic Sciences Series
电子版ISSN：2393-3127
出版年度：2012
卷号：12
期号：1
语种：English
出版社：Ovidius University Press
摘要：The fiscal competition and the differential of the imposition quotations can be viewed from various perspectives: for certain countries (especially for those that are disadvantaged from the point of view of the resources,of the geographical location) a favorable taxation system can be viewed as a financial mechanism to attract new investments,while others consider it harmful,hijacking the investments from one country to another. It is then obvious why the internationalization determined globally the reconsideration of the fiscal policies regarding the direct foreign investments. Currently,a special attention is paid to the efficiency of the administration of the excise taxes in the host country,to the fiscal facilities,subsidies and the benefits offered to the contributors because the investing companies are directly influenced by the taxation applied in each country separately.
