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Narodowy czy zharmonizowany system podatkowy?

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Piotrowska-Marczak K.

Annales Universitatis Mariae Curie-Skłodowska, sectio H – Oeconomia

2016

vol. 50

issue 1

The growing intensity of globalisation processes in the world economy in the 21st c. entails changes in national public finance systems, particularly in tax systems. The analysis presented in the article aims to establish whether tax harmonisation has some limitations and whether they concern a tax system as a whole or particular taxes. Moreover, if there are limitations to the harmonisation of entire tax systems, the question about the sovereignty of national tax systems arises.

Nasilający się w XXI w. proces globalizacji gospodarki światowej powoduje zmiany w systemie finansów publicznych poszczególnych krajów. Szczególną rolę w tym układzie odgrywają zmiany w systemie podatkowym. W niniejszych rozważaniach przeprowadzono analizy, których celem jest stwierdzenie, czy harmonizacja podatków ma ograniczenia i czy to może dotyczyć całego systemu, czy tylko pojedynczych podatków. Ponadto jeśli występują ograniczenia w harmonizacji całych systemów podatkowych, to jaki jest zakres suwerenności narodowych systemów podatkowych.

Tax Competition as a Challenge to the Governance of Global Economy

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Penttilä S., Kultalahti J., Penttilä S. S. o. M., Kultalahti J. S. o. M., Penttilä S. s. p. u. f., Kultalahti J. j. k. u. f.

European Spatial Research and Policy

2012

vol. 19

issue 2

The paper analyses the role of tax competition in global economy. How can tax systems respond to the challenge - by international cooperation or by national rules, by tax harmonisation or by tax competition? In this paper we approach the question as a matter of global governance. Tax competition is seen both as a means and as an object of global governance. Our conclusion is that there is no universal answer to the question: competition or harmonisation? Attempts to govern the processes of global economy on a national level may easily lead to tax competition. On the other hand, at least at the supranational level, i.e. at regional or global level, the goals and mechanisms of governance seem to emphasise harmonisation. Nowadays especially the OECD has become an important actor or forum for cooperation in taxation. It has succeeded in many ways in preventing and reducing harmful tax competition. The soft law mechanisms developed by the OECD have often been converted into the hard law mechanisms on national level. The governance activities have been based on both soft law and hard law mechanisms.

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1 Annales Universitatis Mariae Curie-Skłodowska, sectio H – Oeconomia

1 European Spatial Research and Policy

1 2016

1 2012

1 Kultalahti J.

1 Kultalahti J. S. o. M.

1 Kultalahti J. j. k. u. f.

1 Penttilä S.

1 Penttilä S. S. o. M.

1 Penttilä S. s. p. u. f.

1 Piotrowska-Marczak K.

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Narodowy czy zharmonizowany system podatkowy?

Tax Competition as a Challenge to the Governance of Global Economy