The Impact of Taxation on Transnational Business Activity: Why it Happens, How it Happens, How to Neutralize Distortions

• Autorzy: Francesco Farri

Warianty tytułu

Wpływ podatków na międzynarodowy obrót gospodarczy - geneza, mechanizmy, zwalczanie nieprawidłowości

• Języki publikacji: EN

Abstrakty

EN

The article aims to study, in a systematic framework, the main profiles of the effect brought by the fiscal variable on international economic activities. The main causes of the distortions that occur are identified in the configuration of the current regulatory models of international tax law, dating back to the 1920s. The resulting proposal is to go beyond these regulatory models and to adopt a Destination-Based Approach, suitable to neutralize the main international tax-elusion strategies and to reduce the harmful tax competition among States by establishing more equitable criteria in international relationships.(original abstract)

Celem artykułu jest zbadanie w metodyczny sposób wpływu, jakie zmienne fiskalne wywierają na działalność gospodarczą w skali międzynarodowej. Za główną przyczynę powstających w tym kontekście nieprawidłowości uznano kształt przyjętych obecnie modeli regulacyjnych międzynarodowego prawa podatkowego, które wywodzą się jeszcze z lat 20. ubiegłego wieku. Efektem dokonanej analizy jest propozycja wyjścia poza te modele regulacyjne i przyjęcie zasady opodatkowania towarów i usług w miejscu ich konsumpcji. Przyjęcie tej zasady umożliwi podważenie głównych, stosowanych w skali międzynarodowej strategii uchylania się od podatków oraz osłabienie szkodliwej konkurencji podatkowej pomiędzy państwami dzięki wprowadzeniu bardziej sprawiedliwych kryteriów w relacjach międzynarodowych.(abstrakt oryginalny)

Słowa kluczowe

EN

Taxes; Economic turnover; International law; Tax regulations

PL

Podatki; Obrót gospodarczy; Prawo międzynarodowe; Prawo podatkowe

• Czasopismo: Przegląd Ustawodawstwa Gospodarczego
• Rocznik: 2020
• Numer: nr 8
• Strony: 9--13

Twórcy

autor

Francesco Farri

• Bocconi University, Milan

Bibliografia

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Identyfikatory

DOI

DOI: 10.33226/0137-5490.2020.8.2