- Tytuł:
-
Konkurencja podatkowa wśród krajów Unii Europejskiej na przykładzie podatku dochodowego od osób prawnych
Tax Competition among Countries of the European Union on the Example of Corporate Income Tax - Autorzy:
- Bryndziak, Szymon
- Powiązania:
- https://bibliotekanauki.pl/articles/905597.pdf
- Data publikacji:
- 2013
- Wydawca:
- Uniwersytet Łódzki. Wydawnictwo Uniwersytetu Łódzkiego
- Opis:
- Today, the mobility of capital and labor makes, that discussion about tax competition is important and still relevant. The paper presents the phenomenon of tax competition in the EU and efforts of Member States to get the foreign capital in the form of foreign direct investment. This article is an attempt to answer the question of what factors determine the inflow of foreign direct investment and whether the reduction in income tax rates is crucial for foreign investors? The paper shows the proper understanding of the concept of tax competition, and shows the advantages, disadvantages and consequences of tax competition in the European Union.
- Źródło:
-
Acta Universitatis Lodziensis. Folia Oeconomica; 2013, 279
0208-6018
2353-7663 - Pojawia się w:
- Acta Universitatis Lodziensis. Folia Oeconomica
- Dostawca treści:
- Biblioteka Nauki
Artykuł