PL EN


2010 | 21 | 1-2 | 51-66
Article title

TAX POLICY IN CENTRAL AND EASTERN EUROPE: COMPETITION OR UNIFICATION? (Polityka podatkowa w Europie Srodkowo-Wschodniej - konkurowac czy harmonizowac?)

Selected contents from this journal
Title variants
Languages of publication
PL
Abstracts
EN
The paper analyzes the potential benefits of unifying corporate income tax (CIT) in the new member states of the European Union in Central and Eastern Europe (EU10). An analysis based on a review of research reports and the author's own research shows that equalizing CIT rates across the EU27 could harm EU10 countries. On the other hand, unifying nominal and effective CIT rates in the EU10 at a lower level than in Western Europe - for example in the form of a minimum CIT rate - could produce considerable benefits, especially in the current stage of overcoming the global crisis by countries such as Poland, which aspire to quickly meet the Maastricht fiscal convergence criteria and enter the euro zone. In addition to the direct benefits of tax unification, for example in the form of higher tax revenues, indirect benefits could be generated by shifting international competition from tax policy to the quality of institutions, infrastructure and human capita. Reforms in these areas could considerably spur economic growth in the region.
Year
Volume
21
Issue
1-2
Pages
51-66
Physical description
Document type
ARTICLE
Contributors
  • Marcin Piatkowski, Akademia Leona Kozminskiego, Centrum Badawcze TIGER, ul. Jagiellonska 59, 03-301 Warszawa, Poland
References
Document Type
Publication order reference
Identifiers
CEJSH db identifier
10PLAAAA078210
YADDA identifier
bwmeta1.element.ad12fac9-1a70-3a2b-bdd1-132f206c6a9e
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