Paper Title
The Impact of International Tax Competitiveness on National Tax Systems

Abstract
With the spread of international trade, the need to attract international investment, and with the spread of the digital economy, many countries have reformulated their national tax systems to meet these challenges. Some countries have chosen international tax coordination as a strategy for economic integration such as EU countries and West Africa countries, other countries have opted to engage in the tax competitiveness system as a strategy to attract international investment such as Turkey, some Asian countries and New Zealand. Believing that the competitive tax system is the system that promotes economic efficiency. In contrast, other countries are still looking for the effectiveness of their national tax systems, which applies to the majority of oil-rich countries for example but not limited to. There is no doubt that the polarization of international tax competitiveness will affect national tax systems, since what works for some countries may not be suitable for others, and there may sometimes be a conflict between the objectives of competitiveness and tax justice. Therefore, it is necessary to raise the following problem: to what extent the international tax competitiveness can affect on national tax systems? Keywords - International Tax- Tax Competitiveness- National Tax Systems