The charts and the map below describe tendencies in taxation practices across the world throughout the last decade.
Perhaps the most crucial international trend is mounting importance of indirect ...
taxes while corporate income tax rates are reduced in average. The first statement is consistent with the governments' need for increasing revenues meanwhile the second one is explained by the governments' intentions to attract investments.
Moving towards indirect taxes means for the companies to encounter additional costs of achieving compliance with the tax law and of maintaining reputational risks at the moderate levels.
The last is connected with the general public's growing awareness of tax value for the national economies: in a view of imposed by governments austerity programes people become less tolerant to companies that do not pay fair share.
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