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Działo Joanna, Krajewski Stefan
Konkurencja podatkowa w rozszerzonej Unii Europejskiej -argumenty za i przeciw
Tax Competitiveness in Enlarged European Union - the Arguments For and Against
Gospodarka w Praktyce i Teorii, 2006, nr 1, s. 19-32, bibliogr. 22 poz.
Polityka podatkowa, System podatkowy, Podatki
Tax policy, Tax system, Taxes
Celem artykułu jest próba odpowiedzi na pytanie, czy rozszerzenie Unii Europejskiej powinno stać się bodźcem do harmonizacji podatków, czy też raczej do zaakceptowania przez dotychczasowe kraje członkowskie konkurencji podatkowej jako jednego ze skutków przyjęcia nowych państw do krajów Wspólnoty.

The article makes an attempt to answer the question if enlargement of the European Union should become spur to tax harmonization or accept tax competitiveness as a one of results of enrolment of new memberships to the European Union.(MP)
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  12. Mitchell D. J., A Tax Competition Primer: Why Tax Harmonization and Information Exchange Undermine America 's Competitive Advantage in the Global Economy, "The Heritage Foundation Backgrounder", July 20, 2001.
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