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OUTSOURCING OF ACCOUNTING FUNCTION (Outsourcing uslug ksiegowych)

100%
Wolowiec T.
Ekonomika i Organizacja Przedsiębiorstwa
|
2008
|
issue 10(705)
55-62
EN
Employing external accounting offices is a typical outsourcing decision in company's tax risk management. The essence of outsourcing is to delegate part of corporate tasks and functions, such as accounting, tax calculation or human resources servicing to external companies in order to reduce costs of mistakes in dynamic legal and tax environment.
2
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SELECTED ISSUES OF PERSONAL INCOME TAXATION HARMONIZATION (Wybrane zagadnienia harmonizacji opodatkowania osób fizycznych)

100%
Wolowiec T.
Finansowy Kwartalnik Internetowy e-Finanse
|
2011
|
vol. 7
|
issue 2
30-44
EN
In the process of furthering EU integration little attention was given to the role of income taxes. Multiple income tax systems exist across the Union and their differentiation negatively impacts the European labor market, investments and savings, inhibiting economic growth. Individual nations have little motivation to harmonize as they can engage in tax rate competition and income taxes are interwoven with social security systems that make any attempts at reform extremely complex and politically unpopular. Much of current harmonization is 'silent', paralegal, and occurs in response to market forces rather than following a formal plan and through intergovernmental cooperation.
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