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Author
Działo Joanna, Krajewski Stefan
Title
Konkurencja podatkowa w rozszerzonej Unii Europejskiej -argumenty za i przeciw
Tax Competitiveness in Enlarged European Union - the Arguments For and Against
Source
Gospodarka w Praktyce i Teorii, 2006, nr 1, s. 19-32, bibliogr. 22 poz.
Keyword
Polityka podatkowa, System podatkowy, Podatki
Tax policy, Tax system, Taxes
Abstract
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)
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
The Main Library of the Wroclaw University of Economics
Bibliography
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ISSN
1429-3730
Language
pol
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