Pas de résumé / Doctorat en droit / info:eu-repo/semantics/nonPublished

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Tax competition between tax sovereignties is a fact. We focus here on the international tax competition. Taxation is one of the tools of governance that States use to direct their policies. Tax authorities try to diminish the burden of their taxpayers to improve the national economic and social welfare. To aim this objective, Governments intensify the competitiveness of the domestic trade and/or attract foreign investments. Because every States share the same goal, Governments compete with each other on the tax field. This tax competition is qualified as beneficial on the one hand, and one the other hand---ever more often---the adjective used to qualify this competition would be "harmful". At first, this thesis exposes the situation of tax competition, presenting the opposing views and the concurring ones. Then, we look at the position of the Organization of Economic Cooperation and Development and the position of the European Union on this issue of tax competition. Historic summaries explain the point of view of these two organizations that are the leaders in the fight against the "harmful" tax competition. Finally, we give subjective ideas to re-think tax competition in a fair way.