Warianty tytułu
International Aspects of Corporate Taxation
Języki publikacji
Abstrakty
Podatek dochodowy od osób prawnych należy do tych kategorii fiskalnych, których nie podlegają wspólnym uregulowaniom ani prawa unijnego (poza pewnymi wyjątkami). ani innych organizacji międzynarodowych. Swoboda stanowienia prawa przez poszczególne państwa w tym względzie wzbudza wiele kontrowersji, stając się przedmiotem konkurencji podatkowej. (fragment teksu)
The level of total taxation would indeed be higher in a world without tax competition because the growth of public expenditure is hard to contain and even harder to reverse and because large deficits are not a long-term solution for bridging the gap between stagnating revenues and increasing expenditure. Companies can move between high- and low-tax jurisdiction, but they place location specific business functions in the countries featuring the best local conditions, irrespective of tax, if the tax factor is taken into special consideration when they decide where to place business functions that are not location-specific. In other words companies cannot shift out of high-tax jurisdictions without maintaining a presence in a low-tax jurisdiction. Therefore, while foreign direct investment in general is not very sensitive to the tax differentials, the investment in location-unspecific activities, such a intragroup finance, administration and other overhead services tends to be extremely sensitive to the tax differentials. Because these functions provide the strategic nodes for successful international tax planning, it matters a lot in comparison to the situation when they are placed in a favourable tax environment.(original abstract)
Słowa kluczowe
Rocznik
Strony
57--70
Opis fizyczny
Twórcy
autor
- Uniwersytet Ekonomiczny w Katowicach
Bibliografia
- P. Gomes, F. Pouget: Corporate Tax Competition and Decline of the Public Investment. "Working Paper Series" August 2008, No. 928, s. 22-28.
- J. Gorter, R.A. de Mooij: Cap[ital Income Taxation in Europe: Trend and Trade Offs. OECD, Paris 2001, s. 36.
- J. Tartler: Neue EU-Staaten zwingen das alte Europa zu Steuersekungen. "Financial Times Deutschland" 29 April 2005, s. 14, www.cesifo.de (dostęp z 15.09.2008 r.).
- C.T. Gurdiev: Irish Experience in Tax Competiveness: Did Fiscal Policy Follow the Markets or Vice Versa? National University of Irleand, Maynooth 2002, s. 33.
- G. Tullio: Long Run Implication of the Increse in the Taxation and Public Debt for Employment and Economic Growth in Europe. "European Economic Review" 1987, No. 31, s. 741-780.
- H. Piekkola: Reducing the Tax Burden and How to Finance it. Austrian Federal Ministry of Finance (ed.), Tax competition and co-ordination of tax policy in the European Union. Vienna:Austrian Federal Ministry of Finance, 1998, s. 77-95.
- F. Daveri, G. Tabellini: Unemployment, Growth and Taxation in Industrial Countries. "Economy Policy", Vol. 15(30), s. 47-104
Typ dokumentu
Bibliografia
Identyfikatory
Identyfikator YADDA
bwmeta1.element.ekon-element-000171222829