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Title variants
Tax competition in the enlarged European Union
Languages of publication
Abstracts
The paper starts with the presentation of the CIT frame in the former EU countries (before 1st May, 2004), the United States as well as in the transition economies. Next, the idea and basic goals of tax competition were discussed both from theoretical viewpoint and with reference to its economic application as well. The paper presents also the process of tax harmonisation in the EU. The author points at the arguments of both advocates and opponents (including Poland as one of the opponents) of tax harmonisation.
Keywords
Year
Volume
Physical description
Dates
published
2006
Contributors
References
Document Type
Publication order reference
Identifiers
URI
http://hdl.handle.net/11089/17416
YADDA identifier
bwmeta1.element.hdl_11089_17416
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