Title:

Globalisation, Harmonisation - the Impact on Corporate Income Tax

Group publication title:

Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu

Title in english:

Trendy w polityce podatkowej na świecie

Creator:

Gałuszka, Jolanta

Subject and Keywords:

corporate tax burden ; mobility of corporation ; race-to-the-bottom ; favourable tax regime

Description:

Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu = Research Papers of Wrocław University of Economics; 2010; Nr 138, s. 43-54

Abstrakt:

This paper examines the impact of two important ongoing developments: globalization and harmonization. The main conclusions are that: globalization and harmonisation have the potential to raise economic growth and improve the overall fiscal position, but on the other hand they put pressure on government finances including tax system. Globalization and international factor mobility have implications for efficient taxation of firms and individual taxpayers operating in multiple tax jurisdictions. In such a case we can talk about the impact of globalization in the aspect of tax competition. The question is about harmonization which includes 27 different tax jurisdictions by European Union Directives implementing commom market ruls.

Publisher:

Publishing House of Wrocław University of Economics

Place of publication:

Wrocław

Date:

2010

Resource Type:

artykuł

Language:

eng

Relation:

Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu = Research Papers of Wrocław University of Economics; 2010; Nr 138 ; Financial Sciences, vol. 5

Rights:

Wszystkie prawa zastrzeżone (Copyright)

Access Rights:

Dla wszystkich w zakresie dozwolonego użytku

Location:

Uniwersytet Ekonomiczny we Wrocławiu

Coverage:

Dofinansowano z programu "Społeczna odpowiedzialność nauki" Ministra Edukacji i Nauki (SONB/SP/546390/2022). Tytuł projektu: Upowszechnienie zawartości czasopisma Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu