EU Integration and Harmonisation of Personal Income Taxation

• Autorzy: Janusz Soboń , Tomasz Wołowiec
• Języki publikacji: EN

Abstrakty

EN

In the process of furthering EU integration little attention was given to the role of income taxes. Multiple income tax systems exist across the Union and their differentiation negatively impacts the European labour market, investments and savings, inhibiting economic growth. Individual nations have little motivation to harmonise as they can engage in tax rate competition and income taxes are interwoven with social security systems that make any attempts at reform extremely complex and politically unpopular. Much of current harmonisation is "silent", paralegal, and occurs in response to market forces rather than following a formal plan and through intergovernmental cooperation. (original abstract)

Słowa kluczowe

EN

Economic integration with the EU countries; Taxes; Taxation of income

PL

Integracja gospodarcza państw z UE; Podatki; Opodatkowanie dochodów

• Czasopismo: Contemporary Economics
• Rocznik: 2011
• Tom: 5
• Numer: nr 1
• Strony: 36--46

Twórcy

autor

Janusz Soboń

• Wyższa Szkoła Biznesu - National Louis University

autor

Tomasz Wołowiec

• Institute for Financial Research and Analyses, University of Information Technology and Management in Rzeszów, Poland

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Identyfikatory

DOI

10.5709/ce.1897-9254.3