- Tytuł:
-
Przesłanki i warunki ograniczające proces harmonizacji podatku dochodowego od osób prawnych w Unii Europejskiej
Premises and Conditions Limiting the Process of the Harmonization of the Corporate Income Tax in the European Union - Autorzy:
- Gasz, Małgorzata
- Powiązania:
- https://bibliotekanauki.pl/articles/906803.pdf
- Data publikacji:
- 2007
- Wydawca:
- Uniwersytet Łódzki. Wydawnictwo Uniwersytetu Łódzkiego
- Opis:
- The European Union treaty does not set up full direct taxes’ harmonization unlike indirect taxes. According to EU tax policy each country member can set up its own tax regulations in result all particular tax systems differ from each other in this case. The country members set up different rules for settlement tax base, different tax rates and different regulations of tax reductions. So many different regulations in each country member make complicated the process of free cash flow and income. In some cases it can cause the decisions of the specific investment localizations are not taken by the investors. The subject of the article is analysis and estimation of present tendencies in European tax policy, especially in corporate income tax.
- Źródło:
-
Acta Universitatis Lodziensis. Folia Oeconomica; 2007, 209
0208-6018
2353-7663 - Pojawia się w:
- Acta Universitatis Lodziensis. Folia Oeconomica
- Dostawca treści:
- Biblioteka Nauki