Title:

Worldwide Trend in Taxation

Group publication title:

Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu

Title in english:

Trendy w polityce podatkowej na świecie

Creator:

Gałuszka, Jolanta

Subject and Keywords:

tax policy ; fiscal burdens ; tax competition ; globalization

Description:

Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu = Research Papers of Wrocław University of Economics; 2010; Nr 125, s. 27-36

Abstrakt:

The purpose of this paper is to analyse the direction of trends in the tax systems. The first part analyses the influence of globalisation on tax policy, the second one describes a phenomenon of international tax competition and the next introduces and evaluates the calibre of the current proposals to tackle tax competition, especially its harmful consequences. Governments around the world have pursued differenet economic policies. That diversity has created a wide range of economic outcomes - from glittering prosperity in some nations to abject poverty in others. Over the time, it has become clearer what sorts of economic policies, including tax policies, should be pursued to improve living standards.

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 125 ; Financial Sciences, vol. 3

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