Konkurencja podatkowa wśród krajów Unii Europejskiej na przykładzie podatku dochodowego od osób prawnych

• Authors: Bryndziak, Szymon

Title variants

PL

Tax Competition among Countries of the European Union on the Example of Corporate Income Tax

Abstracts

EN

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.

• Publisher: Uniwersytet Łódzki. Wydawnictwo Uniwersytetu Łódzkiego
• Journal: Acta Universitatis Lodziensis. Folia Oeconomica
• Year: 2013
• Volume: 279

Dates

published

2013

Contributors

author

Bryndziak, Szymon

other

Uniwersytet Łódzki, Wydział Ekonomiczno-Socjologiczny, Instytut Finansów, Bankowości i Ubezpieczeń, Katedra Finansów Publicznych

Identifiers

URI

http://hdl.handle.net/11089/5504