- Tytuł:
-
Kierunki zmian pokryzysowych w systemach podatkowych w krajach Unii Europejskiej
The Post-Cisis Tax System Changes in European Union Countries - Autorzy:
-
Szołno-Koguc, Jolanta
Twarowska, Małgorzata - Powiązania:
- https://bibliotekanauki.pl/articles/591724.pdf
- Data publikacji:
- 2014
- Wydawca:
- Uniwersytet Ekonomiczny w Katowicach
- Tematy:
-
Finanse korporacji
Kryzys finansowy
Podatek dochodowy od osób prawnych
Polityka podatkowa
Sektor finansowy
System podatkowy
Corporate finance
Corporate income tax,
Financial crisis
Financial sector
Tax policy
Tax system - Opis:
- The aim of the paper is to analyze changes in the taxes as a result of economic and financial crisis. The paper presents the changes in the tax policy and the proposals for anti-crisis taxes. Some features of the tax system, although they were not the main cause of the financial crisis, it allowed the formation of the imbalances leading to the crisis. During the crisis the tax system fulfils the stabilization function, through the automatic stabilizers as well as through discretionary changes of tax burdens. The deterioration of the budgetary situation and the increase in public debt in EU requires the fiscal consolidation. For this purpose, in addition to reduction in public expenditure, it is necessary to increase budget revenues through an increase in the tax burden. In the coming years it is expected an increase in the fiscal burden and the new forms of additional taxation of the financial sector and the large corporations.
- Źródło:
-
Studia Ekonomiczne; 2014, 198 cz 1; 290-306
2083-8611 - Pojawia się w:
- Studia Ekonomiczne
- Dostawca treści:
- Biblioteka Nauki
Artykuł