Polityka podatkowa państw członkowskich Unii Europejskiej w świetle polityki publicznej

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 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

Object Details

• Alternative title: EU member states tax policy as a public policy
• Location: Deutsche Nationalbibliothek Frankfurt am Main
• Extent: Online-Ressource
• Language: Polnisch
• Notes: Veröffentlichungsversion ; begutachtet (peer reviewed) ; In: Studia z Polityki Publicznej / Public Policy Studies ; 1 (2014) 3 ; 83-93

Classification and Topics

• Classification: Wirtschaft

Contributors, Places and Time

• Event: Veröffentlichung
• (where): Mannheim
• (who): SSOAR, GESIS – Leibniz-Institut für Sozialwissenschaften e.V.
• (when): 2014
• Creator: Gajewski, Dominik J.

Further information

• DOI: 10.33119/KSzPP.2014.3.5
• URN: urn:nbn:de:101:1-2022082214163609414592
• Rights: Open Access; Der Zugriff auf das Objekt ist unbeschränkt möglich.
• Last update: 25.03.2025, 1:55 PM CET