THE TAX COMPETITION AMONG EUROPEAN COUNTRIES

Background: Taxes are and form the necessary basis for any of organization in human society. Aims: The aim paper is to quantify outputs tax competition among European countries. Specifically, we focus on studying International Tax Competitiveness Index (ITCI) area assessing how this aspect time dependent. First, try find out whether there a statistically significant relationship overall ranking within ITCI surveyed countries time. Besides that, confirm if country at forefront GDP per capita, will also be ITCI. Sample: research sample consists 27 countries, which capita (by purchasing power parity (PPP)) were available from 2014 2020. Methods: We use Spearman correlation coefficient, Sign test, Wilcoxon Matched Pairs Test verify hypotheses. Results: results show that variations country's level change only slowly over time, it hard modify them significantly. Moreover, present 2014-2020 PPP). Conclusions: can assumption ITCI, located PPP) indicator. Implications: system an important determinant economic performance.