Φορολογικός ανταγωνισμός των επιχειρήσεων σε χώρες της Ευρώπης
Business tax competition in european countries at regional level
Γκατζής, Αθανάσιος Ι.
This thesis examines how certain factors can alter the tax competition that exists at the municipal level (NUTS 3) in the countries of European Union. What is specifically analyzed is how the corporate income tax is affected by taxes on production and imports, the total population of each municipality, the total per capita income of the municipality, the area in km2 of each municipality, the gross value added to basic product prices, GDP at current market prices and potential workforce in each municipality. Our data covers an 11-year period between 2002 and 2012. In the first chapter, we make an introduction and through the theoretical review we present the sources of tax competition and compare the main one under central governance. In the second chapter, we describe and explain the term NUTS (Nomenclature of Territorial Units for Statistics) citing historical facts, principles, purpose and creation of NUTS extra quote analysis of the external environment of local government. In the third chapter, we present data from the institutional framework of nine countries of the European Union, outlining the structure, delegations/responsibilities and how they are distributed to the body as well as the services offered by each country. In the fourth chapter, we present the empirical analysis of diplomatic work made theoretical reference to the method of multiple linear regression which was used to analyze our data using the statistical program SPSS 12 and present the results of the following countries; Bulgaria, Czech Republic, Denmark, Ireland, France, Latvia, Hungary, Austria and Portugal. Finally, in the fifth chapter, we present the conclusions reached as a result of statistical analysis of data from nine countries at municipality level.