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Author
Sosnowski Michał (Uniwersytet Ekonomiczny we Wrocławiu)
Title
Problemy konkurencji podatkowej w Unii Europejskiej
Problems of Tax Competition in the European Union
Source
Zeszyty Naukowe Uniwersytetu Szczecińskiego. Finanse, Rynki Finansowe, Ubezpieczenia, 2011, nr 40, s. 103-114, tab., bibliogr. 32 poz.
Keyword
System podatkowy, Konkurencja, Podatek dochodowy od osób prawnych, Konkurencyjność podatkowa
Tax system, Competition, Corporate income tax, Tax competition
Note
streszcz., summ..
Company
Unia Europejska (UE)
European Union (EU)
Abstract
W artykule zaprezentowano problematykę konkurencji podatkowej w Unii Europejskiej, również w kontekście koncepcji ujednolicenia (harmonizacji) podatków dochodowych od korporacji, co jest przyczynkiem do odpowiedzi na wciąż aktualne pytanie, w jakim zakresie konkurencja podatkowa byłby dla transformujących się gospodarek szansą oraz czy harmonizacja podatków dochodowych w postulowanym zakresie mogłaby okazać się pewną barierą ograniczającą rozwój społeczno-gospodarczy i wzrost poziomu konkurencyjności w globalizującym się świecie?(fragment tekstu)

In this article the author discusses the problem of tax competition in terms of efforts to establish uniform rules for the taxation of corporate profi ts in the European Union. He also discusses how taxation harmonization could limit such tax competition and affect the development of national economies and the competitive potential of enterprises. The conclusion is that any harmonization of direct taxation, especially done through harmonization of tax rates, might bring significant negative outcomes if it gave rise to increased taxation in the countries which joined the European Union only recently.(original abstract)
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The Library of Warsaw School of Economics
The Library of University of Economics in Katowice
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The Main Library of the Wroclaw University of Economics
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Bibliography
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ISSN
1640-6818
1733-2842
Language
pol
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