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Common Consolidated Corporate Tax Base (Ccctb) Versus Canons of Taxation

100%
Iwin-Garzyńska J.
Journal of Economics and Management
|
2014
|
vol. 18
58-71
EN
One of the main objectives to be accomplished by the European Union law is to eliminate barriers to the functioning of domestic market and in particular improve the competitiveness of enterprises. After several years of efforts, on 16 March 2011 the European Commission approved a proposal for the directive on a Common Consolidated Corporate Tax Base which is to remove obstacles to the functioning of internal market and increase tax harmonization in the EU. The paper addresses issues relating to tax in corporate finance. Canons of taxation will be discussed and special emphasis will be placed on principles behind formulating fiscal law provisions (including the EU law). Furthermore, the article presents the results of surveys into the importance of taxation canons for Polish and EU companies.
2
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Zjawisko konkurencji podatkowej w obszarze opodatkowania dochodów korporacyjnych

84%
Jarczok-Guzy M.
Studia Ekonomiczne
|
2016
|
vol. 271
77-88
PL
Niniejszy artykuł ma na celu analizę zmian stawek podatku dochodowego od osób prawnych w państwach Unii Europejskiej w latach 2000-2015 oraz ocenę konkurencyjności stawek tego podatku w państwach tworzących Organizację Współpracy Gospodarczej i Rozwoju (OECD). Problemem badawczym jest zjawisko konkurencji podatkowej w obszarze Unii Europejskiej oraz państw OECD w zakresie opodatkowania dochodów korporacyjnych. Hipoteza badawcza w niniejszej pracy zakłada, iż stawka podatku dochodowego od osób prawnych jest istotnym instrumentem w międzynarodowej konkurencji podatkowej. W pracy poruszono również zagadnienie rajów podatkowych i harmonizacji podatkowej w obszarze Unii Europejskiej oraz państw OECD.
EN
This article aims to analyze the changes in the rates of corporate income tax in the European Union countries in the period 2000-2015 and an evaluation of the competitiveness of rates of this tax in the countries from the Organization for Economic Cooperation and Development. The research problem is the phenomenon of tax competition in the European Union and OECD countries in the taxation of corporate income. Research hypothesis in this paper assumes that tax rate of corporate income is an important instrument in international tax competition. The study also raised the issue of tax havens and tax harmonization within the European Union and OECD countries.
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