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2007 | nr 21 | 70--86
Tytuł artykułu

Konkurencja podatkowa a międzynarodowe przepływy kapitału

Warianty tytułu
Tax Cmpetition vs. International Flows of Capital
Języki publikacji
Przedstawiono uwarunkowania i konsekwencje międzynarodowej konkurencji podatkowej. Omówiono współpracę na forum OECD w celu ograniczenia tzw. szkodliwej konkurencji podatkowej.
International tax competition has become a topic for heated debate in many countries. The competing entities are separate countries, while the subject of the competition may be various taxes, both: indirect and direct. The objective tax competition in international trade are most often the taxes that influence effectiveness of economic activity, particularly the taxes that burden enterprise income. Among the income taxes in enterprises, a significant area of international tax competition is tax addressed to the companies carrying out activities in a form of legal persons, i.e. the CIT tax (Corporate Income Tax). The entities coming from abroad usually maintain economic activity in a given country in a form of legal persons. Therefore, the CIT tax applied in a particular country is for them significant as the factor of selecting location for their activity. Thus, this tax actually comprises the main area of the international tax competition. Increasingly more significant in this competition has also becoming a specific tax on labour, that comprises social security taxes paid by employees and employers. Other areas of tax competition are inter alia taxes on dividends paid by companies and taxes on profits generated by operations of fusions and takeovers. From the point of view of individual persons looking for a place to locate their savings, the significant meaning have taxes on financial deposits in a form of interests. Their values may comprise a factor influencing the amounts and directions of capital flows in the international exchange. An additional factor, of potentially crucial significance, are the regulations concerning bank confidentiality in the countries where the savings may be invested. The Author discusses particular areas of tax competition in the context of international capital flows and formulates conclusions for Poland. (original abstract)
Opis fizyczny
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