التنافسية الجبائية وآثارها على نماذج من اقتصادات الدول المغاربية

This research paper aims to shed light on one of the main aspects that emerged from economic and financial globalization, which is the international fiscal competitiveness and an attempt to highlight the results of its effects on the economies of some Maghreb countries. By focusing on two main types of fiscal competitiveness according to the legal perspective: the harmless fiscal competitiveness, which maximizes the economic gains of the Maghreb countries. As for the other type, it is represented in the harmful fiscal competitiveness that negatively affects the Maghreb economies, as it leads to the emergence of many negative fiscal manifestations; Such as international tax evasion and international tax duplication.