@misc{Sosnowski_Michał_Ujednolicanie_2006,
 author={Sosnowski, Michał},
 year={2006},
 rights={Wszystkie prawa zastrzeżone (Copyright)},
 publisher={Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu},
 description={Prace Naukowe Akademii Ekonomicznej we Wrocławiu; 2006; nr 1129, s. 160-169},
 language={pol},
 abstract={The author presents the problem related to the proposals ofsome countries in the European Union, aimed at the harmonization of the definite regulations in the sphere of fiscal policy, and their influence on development ofthe Polish economy and level of competitiveness of Polish enterprises. In the author’s opinion the attempt of the harmonization relating only to the income tax rates would be a mistake and a threat for economic growth by the new members ofthe European Community. However it’s worthwhile to bring for the further discussion the issue concerning standardization of rules for determining the taxation base.},
 type={artykuł},
 title={Ujednolicanie polityki podatkowej w Unii Europejskiej - szansa czy zagrożenie dla rozwoju polskiej gospodarki?},
}