Methodological approaches to statistical evaluation of effects aggressive tax planning
Journal Title: Economic Bulletin. Series: Finance, Accounting, Taxation - Year 2017, Vol 0, Issue 1
Abstract
The article is devoted to coverage of developed OECD indicators for assessing the scale of aggressive tax planning so that on this basis to develop their own national model against such negative manifestations in the tax area.
Authors and Affiliations
Nadiia Novytska
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