TAX COMPETITIVENESS: REVISION OF THEMATIC TRENDS IN ACADEMIC PUBLICATIONS
Abstract
Competitiveness has become one of the issues most important part of the process of economic globalization research, studies and analysis have concentrated on describing, analyzing and measuring the different factors that influence it, and design policies to promote the competitiveness of the various national and sub-national territories. In this regard, tax policies have been considered a fundamental front generation pro political competitiveness, and more recently the role of sub-national tax systems and their importance in attracting and retaining foreign investment (whether foreign or domestic ). The document is a review of the main theoretical approaches on how the design of tax policy at subnational levels affects the degree of competitiveness of them in a scenario characterized by a huge level of economic competitiveness and greater interaction between markets global, national and subnational, to indicate how the particular case of the Capital District of Bogota have been taken into account these factors and have been implemented as elements for the design of tax policy of the city.
The methodology is qualitative, based on review of the principal journals that include the issue of tax competitiveness, in the period between 2000 and 2016. Based on this, a grouping of different papers is found, establishing common themes and highlighting studies developed on each. The search is performed taking as equivalent to tax competitiveness such as “tax competition”, “federal tax”, “fiscal Competitiveness”, “local goverment tax”, among other reference related concepts.
The main finding is that the concept of tax competitiveness there is still no consensus and that different perceptions have led to this notion is increasingly blurred. This has generated not count on consistent tools for the design and planning of public policies, where immersed tax instruments to encourage investment and to become fundamental elements for generating social and economic changes in cities are.
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