Problemy konkurencji podatkowej w Unii Europejskiej

• Autorzy: Michał Sosnowski

Warianty tytułu

Problems of Tax Competition in the European Union

• Języki publikacji: PL

Abstrakty

W artykule zaprezentowano problematykę konkurencji podatkowej w Unii Europejskiej, również w kontekście koncepcji ujednolicenia (harmonizacji) podatków dochodowych od korporacji, co jest przyczynkiem do odpowiedzi na wciąż aktualne pytanie, w jakim zakresie konkurencja podatkowa byłby dla transformujących się gospodarek szansą oraz czy harmonizacja podatków dochodowych w postulowanym zakresie mogłaby okazać się pewną barierą ograniczającą rozwój społeczno-gospodarczy i wzrost poziomu konkurencyjności w globalizującym się świecie?(fragment tekstu)

EN

In this article the author discusses the problem of tax competition in terms of efforts to establish uniform rules for the taxation of corporate profi ts in the European Union. He also discusses how taxation harmonization could limit such tax competition and affect the development of national economies and the competitive potential of enterprises. The conclusion is that any harmonization of direct taxation, especially done through harmonization of tax rates, might bring significant negative outcomes if it gave rise to increased taxation in the countries which joined the European Union only recently.(original abstract)

Słowa kluczowe

PL

System podatkowy; Konkurencja; Podatek dochodowy od osób prawnych; Konkurencyjność podatkowa

EN

Tax system; Competition; Corporate income tax; Tax competition

• Czasopismo: Zeszyty Naukowe Uniwersytetu Szczecińskiego. Finanse, Rynki Finansowe, Ubezpieczenia
• Rocznik: 2011
• Numer: nr 40
• Strony: 103--114

Twórcy

autor

Michał Sosnowski

• Uniwersytet Ekonomiczny we Wrocławiu

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