|29th IBIMA Conference
3 - 4 May 2017
International Tax Competition - and Tax Exemption as an Economic Investment Stimulus - Slovakia Case
Jana Kajanova, Daniela Novackova and Darina Saxunova,
paper addresses a theme that has undergone multiple regulatory changes
in terms of legislation and approach. The new supervisory and
regulatory framework is detailed in the paper along with the
implications manifested at European level.
The content is structured accurately, the whole concept being explained throughout the paper, namely the main regulatory requirements.
In my opinion the references are comprehensive and have been of real help to shape the topic. Also they are updated, being consulted only papers that have been recently edited.
The language used is scientific yet comprehensible and the ideas follow a logical course.