PL EN


Preferencje help
Widoczny [Schowaj] Abstrakt
Liczba wyników
2017 | nr 3 | 137--161
Tytuł artykułu

Selected Problems of Personal Income Taxation in European Union Common Market (Economic and Political Issues)

Treść / Zawartość
Warianty tytułu
Języki publikacji
EN
Abstrakty
EN
The current taxation of personal incomes is a very complex phenomenon which should be analyzed not only from the legal point of view, but also taking into account into social, cultural, economic and political and system aspects. We cannot isolate the economic sphere from the tax sphere, as income taxes directly affect the way taxpayers function, their purchasing power, they determine labor costs for entrepreneurs and thus signifi cantly infl uence the GDP growth rate. The issues of harmonizing taxation of incomes obtained by individuals who do not act as economic operators is practically absent in scientifi c literature. The only issues that are analyzed are those related to taxation of incomes from savings, transfers, capital gains, mergers and divisions. This is so because it is required by the nature of conducting economic operations within the common market.(original abstract)
Rocznik
Numer
Strony
137--161
Opis fizyczny
Twórcy
  • University of Economics and Innovation in Lublin, Poland
Bibliografia
  • Auerbach A., Hines J., Taxation and economic efficiency, "NBER Working Paper", no. 8181/2001.
  • Auerbach A., Kotlikoff L., Evaluating fi scal policy with a dynamic simulation model, "American Economic Review", vol. 77, no. 2, Papers and Proceedings of the Ninety-Ninth Annual Meeting of the American Economic Association, May, 1987, pp. 49-55.
  • Buijnk W., Janssen B., Schols Y., Final report of a study on corporate effective tax rates in the European Union (commissioned by the Ministry of Finance in the Netherlands), MARC (Maastricht Accounting and Auditing Research and Education Center), Universiteit Maastricht, 1999.
  • Cnossen S., Tax Policy in the European Union: A review of Issues and Options, "OCFEB Studies in Economic Policy", no. 1/2001, pp. 1-89.
  • Desai M., Foley F., Hines J., Economic Effects of Regional Tax Havens, "NBER Working Paper", no. 10806/2004.
  • Inventory of Taxes In the Member States of the European Union, European Commission, Luxembourg 2014.
  • KPMG's Individual Income Tax and Social Security Rate Survey 2011, KPMG, Swiss 2011, p. 84.
  • KPMG's Individual Income Tax and Social Security Rate Survey 2012, KPMG, Swiss 2012, p. 92.
  • McGee R., The Philosophy of Taxation and Public Finance, Boston-Dordtech- London 2004, s. 105-107.
  • Musgrave R.A., Musgrave P., Public Finance in Theory and Practice, Mc- Grow-Hill Company, New York 1994.
  • Revenue Statistics of OECD Member Countries 1965-2009, OECD, Paris 2010.
  • Rulings of ECJ: Asscher (C-107/94); Biehl (C-175/88); Bachmann (C-204/90); Werner (C-112/91); Schumacker (C-279/93); Wielockx (C-80/94); Gilly (C-336/96); Gschwing (C-391/97); Gerritse (C-234/01); Wallentin (C-169/03); Ruffl er (C-544/07) and Asscher (C-107/94); Saint Gobain (C-307/97); Schumacker (C-107/93); Sermide (C-106/83).
  • Simon J., Nobes Ch., The Economics of Taxation, Fiscal Publication, Birmingham 2012.
  • Structure of European Union Taxation Systems 2014, European Commission Taxation and Customs Union - EUROSTAT, Luxembourg 2015.
  • Structures of the taxation systems in the European Union 2014, European Commission Taxation and Customs Union - EUROSTAT, Luxembourg 2015.
  • Tax Guide to Europe, OECD, Paris 2010.
  • Tax reforms in EU Member States 2013, "European Economy", no. 5/2013, p. 118.
  • Tax revenue in EU Member States: Trends, level and structure 1995-2003, Statistic in Focus "Economy and Finance", no. 3/2005, p. 8.
  • Taxation Trends in The European Union, Publications Office of the European Union Commission, Luxembourg, 2014.
  • Torres C., Mellbye K., Brys B., Trends in Personal Income Tax and Employee Social Security Contribution Schedules, "OECD Working Papers", no. 12/2012, pp. 1-56.
  • Wołowiec T., Wolak P., Opodatkowanie dochodów osób fizycznych w krajach Unii Europejskiej (wybrane aspekty), Wyższa Szkoła Biznesu - NLU, Nowy Sącz 2009.
  • Wołowiec T., Harmonization of personal income taxation across European Union member states, Wyższa Szkoła Ekonomii i Innowacji w Lublinie, Lublin 2014.
  • Wołowiec T., Specifics of taxation approaches of EU member states to the Personal Income Tax, "Academy Review", vol. 34, no. 1/2010, pp. 116-129.
  • Wołowiec T., Suseł A., Harmonization of personal income taxation and the process of EU integration, in: International Conference Business and Management, Gediminas Technical University, Riga Technical University and Tallinn University of Technology, Vilnus 2010, pp. 760-766.
  • Wołowiec T., Wybrane zagadnienia harmonizacji opodatkowania osób fizycznych, "e-Finanse", vol. 7, no. 2/2011, pp. 34-52.
  • Vienna Convention on Diplomatic Relations from 18th April 1961 (Journal of Laws from 1995, No. 37, item 22 - attachment & Convention on Consular Relations from 24th April 1963 - Journal of Laws from 1982, No. 13, item 98 - attachment).
  • Zee H., Personal income tax Reform: Concepts, Issues, and Comparative Country Development, "IMF Working Paper", no. 05/87/2005, pp. 3-58.
Typ dokumentu
Bibliografia
Identyfikatory
Identyfikator YADDA
bwmeta1.element.ekon-element-000171501856

Zgłoszenie zostało wysłane

Zgłoszenie zostało wysłane

Musisz być zalogowany aby pisać komentarze.
JavaScript jest wyłączony w Twojej przeglądarce internetowej. Włącz go, a następnie odśwież stronę, aby móc w pełni z niej korzystać.