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Author
Burżacka Monika
Title
Raje podatkowe sposobem na legalną "optymalizację podatkową"
Tax Havens the Way to Legal "Tax Optimization"
Source
Zeszyty Naukowe Państwowej Wyższej Szkoły Zawodowej w Płocku. Nauki Ekonomiczne, 2011, t. 14, s. 19-30, tab., rys., bibliogr. 9 poz.
Issue title
Funkcjonowanie i rozwój przedsiębiorstw w gospodarce rynkowej
Keyword
Raje podatkowe, Podatki
Tax havens, Taxes
Note
summ.
Abstract
Wyjaśniono istotę raju podatkowego oraz przedstawiono powody poszukiwania rajów i ich klasyfikację.

Tax planning in times of crisis is regarded as a method of saving. Thus, the transfer of economic activity in regions with excellent conditions, like low taxes and the relevant legislation regarding banking secrecy is a natural reaction, especially in situations where it does not conflict with the law. On the other hand, tax evasion threatens budget of each state. It certainly means less money for infrastructure and services such as education and health, lower living standards in developed and developing countries. It should be noted, however, that the consequences of the decline in tax revenue for developing countries are higher than for the rich economies, due to the fact that tax revenues in developing countries have generally low, which only exacerbated the problems in the public finances. (original abstract)
Accessibility
The Main Library of the Cracow University of Economics
The Library of Warsaw School of Economics
The Main Library of Poznań University of Economics and Business
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Bibliography
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  1. Bercy a boucle sa liste des paradis fiscaux, "Le Figaro", 14.02.2010.
  2. Fighting tax evasion, Raport OECD, http://www.oecd.org.
  3. Harmful Tax Competition. An Emerging Global Issue, Raport OECD, http://www.oecd.org.
  4. Kośmider A., Szkodliwa konkurencja podatkowa - nowy problem światowy, "Biuletyn Skarbowy", nr 1/2001.
  5. Krasonodębski R., Raje podatkowe w XXI wieku, "Prawo i podatki", styczeń 2006.
  6. Lipowski T., Raje podatkowe a unikanie opodatkowania, C. H. Beck, Warszawa 2004, s.136.
  7. Molga T., Raj utracony, "Wprost", 3/2011.
  8. Tax havens and development. Status, analyses and measures, Official Norwegian Reports 2009.
  9. Tax revenues fall in OECD countries, Raport OECD, http://www.oecd.org.
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ISSN
1644-888X
Language
pol
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