Aggressive Tax Planning: Negative Consequences and the Directions of Countermeasures
Keywords: aggressive tax planning, multinational entities, tax evasion, taxpayers, low-tax jurisdictions.
PhD in Economics, Senior Lecturer at the Department of Finance, Banking and Entrepreneurship, Chernivtsi Institute of Trade and Economics, Kyiv National University of Trade and Economics
Keywords: aggressive tax planning, multinational entities, tax evasion, taxpayers, low-tax jurisdictions.