- Tytuł:
-
Wstęp do badań nad ujednoliceniem podstawy opodatkowania w Unii Europejskiej
Introduction to research to harmonize the tax base in the European Union - Autorzy:
- Iwin-Garzyńska, Jolanta
- Powiązania:
- https://bibliotekanauki.pl/articles/424931.pdf
- Data publikacji:
- 2015
- Wydawca:
- Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu
- Tematy:
-
income tax
tax base
corporate finance - Opis:
- One of the main objectives to be accomplished by the European Union law is to eliminate barriers to the functioning of domestic market and in particular improve the competitiveness of enterprises. The paper addresses issues relating to tax in corporate finance. Canons of taxation are discussed and special emphasis is placed on principles behind formulating fiscal law provisions (including the EU law). Furthermore, the article presents the results of surveys into the importance of taxation cannons for Polish companies.
- Źródło:
-
Econometrics. Ekonometria. Advances in Applied Data Analytics; 2015, 4 (50); 92-104
1507-3866 - Pojawia się w:
- Econometrics. Ekonometria. Advances in Applied Data Analytics
- Dostawca treści:
- Biblioteka Nauki
Artykuł