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Polityka podatkowa w Europie Środowo - Wschodniej - konkurować czy harmonizować?

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Piątkowski M.

Gospodarka Narodowa. The Polish Journal of Economics

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2010

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vol. 237

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issue 1-2

51-66

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, according to Piątkowski. 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 capital, Piątkowski says. Reforms in these areas could considerably spur economic growth in the region.

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Stawki podatków dochodowych od osób fizycznych i prawnych w krajach Unii Europejskiej i wybranych rajach podatkowych a bezpośrednie inwestycje zagraniczne

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Działo J.

Studia Prawno-Ekonomiczne

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2014

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vol. XCIII (93)

139-155

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Tax competition is defined as the use of tax policy that will allow to maintain or increase the attractiveness of a particular territory for business location. Tax competition is used especially by the relatively under-developed countries, as foreign capital inflow gives them the possibility to implement modern technology, new management methods or to increase exports. One of the effects of tax competition is the formation of tax havens, countries or territories using preferential tax rates in order to gain capital from abroad. Comparative analysis of the income tax rates in the EU countries and certain tax havens shows that despite the progressive reduction of the rates of these taxes in the EU, the phenomenon of tax competition is still very strong, and the position of tax havens as countries with relatively low or very low taxes seems to be unthreatened. Conducted empirical studies, however, show that tax competition does not significantly affect the volume of foreign direct investment, and the amount of the nominal rate of corporate income tax is not critical to the decision of potential investors. Favorable investment climate is not determined only by the properties of the tax system, but it also depends on other factors. Therefore relatively highly developed countries should increase their efforts to intensify competition for capital through the use of factors other than low taxes, for example political stability, relatively low labor costs, transparent and unambiguous legislation supporting the development of business, simple procedures to enable start a business and promoting the development of entrepreneurship, good cooperation with local and central authorities, the development of road infrastructure and telecommunications / internet, highly skilled workforce and quality of land for investment.

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Efektywność fiskalna podatku dochodowego od osób prawnych (zagadnienia systemowe)

63%

Radzikowski K.

Doradztwo Podatkowe Biuletyn Instytutu Studiów Podatkowych

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2022

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vol. 8(312)

21-23

EN

Nowadays, the fiscal importance of indirect taxes on consumption is growing, and income taxes are decreasing. This trend applies to the taxation of companies and corporations to a greater extent than to households and small businesses. In Poland, this tendency is stronger and more persistent than in Western Europe.

PL

Współcześnie rośnie znaczenie fiskalne podatków pośrednich, obciążających konsumpcję, maleje zaś – podatków dochodowych. Tendencja ta w większym stopniu dotyczy opodatkowania spółek i korporacji niż gospodarstw domowych i drobnych przedsiębiorców. W Polsce jest silniejsza i trwalsza niż w Europie Zachodniej.

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1 Doradztwo Podatkowe Biuletyn Instytutu Studiów Podatkowych

1 Gospodarka Narodowa. The Polish Journal of Economics

1 Studia Prawno-Ekonomiczne

1 Działo J.

1 Piątkowski M.

1 Radzikowski K.

1 2022

1 2014

1 2010

Polityka podatkowa w Europie Środowo - Wschodniej - konkurować czy harmonizować?

Stawki podatków dochodowych od osób fizycznych i prawnych w krajach Unii Europejskiej i wybranych rajach podatkowych a bezpośrednie inwestycje zagraniczne

Efektywność fiskalna podatku dochodowego od osób prawnych (zagadnienia systemowe)