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https://doi.org/10.33119/KSzPP.2014.3.5
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Polityka podatkowa państw członkowskich Unii Europejskiej w świetle polityki publicznej
EU member states tax policy as a public policy
[journal article]
Abstract The following publication elaborates on the notion of international tax competition and international tax avoidance in the light of cross-border public policy. In terms of intercommunity relations, tax competition may be defined as a phenomenon consisting in application of various tax instruments fo... view more
The following publication elaborates on the notion of international tax competition and international tax avoidance in the light of cross-border public policy. In terms of intercommunity relations, tax competition may be defined as a phenomenon consisting in application of various tax instruments for the purpose of developing a state's economy and prosperity by means of increasing competitiveness of the domestic business activity or attracting foreign investments. Tax competition is a natural consequence of the processes of globalization since in the reality of growing business interrelations, tax considerations exert more and more influence over investment decisions of holding companies. It reveals the dissonance between the interests of the particular member states in the EU and the interest of the European Union as a whole. Usually it is difficult to mark the border between a harmful and an advantageous tax competition.... view less
Classification
Public Finance
Free Keywords
international tax competition; public policy; tax avoidance; tax policy
Document language
Polish
Publication Year
2014
Page/Pages
p. 83-93
Journal
Studia z Polityki Publicznej / Public Policy Studies, 1 (2014) 3
ISSN
2719-7131
Status
Published Version; peer reviewed