| Autor: Michał Sosnowski | 103 |
Strony: 103-114
pełen tekst
PROBLEMS OF TAX COMPETITION IN THE EUROPEAN UNION
Summary
In this article the author discusses the problem of tax competition in terms of efforts to establish uniform rules for the taxation of corporate profi ts in the European Union. He also discusses how taxation harmonization could limit such tax competition and affect the development of national economies and the competitive potential of enterprises. The conclusion is that any harmonization of direct taxation, especially done through harmonization of tax rates, might bring significant negative outcomes if it gave rise to increased taxation in the countries which joined the European Union only recently.
pełen tekstPROBLEMS OF TAX COMPETITION IN THE EUROPEAN UNION
Summary
In this article the author discusses the problem of tax competition in terms of efforts to establish uniform rules for the taxation of corporate profi ts in the European Union. He also discusses how taxation harmonization could limit such tax competition and affect the development of national economies and the competitive potential of enterprises. The conclusion is that any harmonization of direct taxation, especially done through harmonization of tax rates, might bring significant negative outcomes if it gave rise to increased taxation in the countries which joined the European Union only recently.