Emerging Economies-Fiscal Policies and International Relations

Recent political, economic and social changes in the developing parts of the world have caused the growth of their position in the international arena. Last years have also shown that there is a potential for stimulating the emerging economies through tax reforms and developing fiscal issues. Developing countries, in their attempts of increasing tax revenues, face various constraints-both at the domestic and international level. The article focuses on main aspects of fiscal policies of less developed territories and presents problems and challenges of the taxation area. The paper also examines two instruments, often used by developing countries in order to attract the foreign capital and stimulate their economies: tax incentives and double tax treaties. The last part of the article analyses the new role of BRICS-the most dynamically developing economies-in the world of international relations.

並列關鍵字

developing countries ； BRICS ； tax systems ； tax incentives ； international fiscal issues

國際替代計量

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