Podatek dochodowy od osób prawnych w perspektywie międzynarodowej

• Autorzy: Jolanta Gałuszka

Warianty tytułu

International Aspects of Corporate Taxation

• Języki publikacji: PL

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)

EN

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

PL

Podatek dochodowy od osób prawnych; Podatki

EN

Corporate income tax; Taxes

• Czasopismo: Studia Ekonomiczne / Uniwersytet Ekonomiczny w Katowicach
• Rocznik: 2011
• Numer: nr 63 Efektywność systemu finansowego
• Strony: 57--70

Twórcy

autor

Jolanta Gałuszka

• Uniwersytet Ekonomiczny w Katowicach

Bibliografia

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