TAX SYSTEM COMPETITION – INSTRUMENTS AND BENEFICIARIES

TAX SYSTEM COMPETITION – INSTRUMENTS AND BENEFICIARIES

<p class="Textofsummary">        Tax competition among states and jurisdictions has already been examined many times in the economic literature. However, the main scope of the research was focused on a tax rates competition in income taxes and its consequences in bringing direct inve...

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Main Author: Krzysztof Biernacki
Format: Article
Language:English
Published: Uniwersytet Mikołaja Kopernika 2014-06-01
Series:Ekonomia i Prawo.
Subjects:
tax competition
tax system
fiscal harmonization
Online Access:http://apcz.umk.pl/czasopisma//index.php/EiP/article/view/5038
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spelling doaj-693670e08f084bf486418d2d1f7491102020-11-24T21:40:24Zeng Uniwersytet Mikołaja KopernikaEkonomia i Prawo. 1898-22552392-16252014-06-0113227528410.12775/EiP.2014.0204650TAX SYSTEM COMPETITION – INSTRUMENTS AND BENEFICIARIESKrzysztof Biernacki0Wroclaw University of Economics<p class="Textofsummary">        Tax competition among states and jurisdictions has already been examined many times in the economic literature. However, the main scope of the research was focused on a tax rates competition in income taxes and its consequences in bringing direct investments. This scripture/commentary tries to analyze various instruments and beneficiaries of the tax system competition and provide a general overview on this subject.</p>http://apcz.umk.pl/czasopisma//index.php/EiP/article/view/5038tax competitiontax systemfiscal harmonization
collection DOAJ
language English
format Article
sources DOAJ
author Krzysztof Biernacki
spellingShingle Krzysztof Biernacki
TAX SYSTEM COMPETITION – INSTRUMENTS AND BENEFICIARIES
Ekonomia i Prawo.
tax competition
tax system
fiscal harmonization
author_facet Krzysztof Biernacki
author_sort Krzysztof Biernacki
title TAX SYSTEM COMPETITION – INSTRUMENTS AND BENEFICIARIES
title_short TAX SYSTEM COMPETITION – INSTRUMENTS AND BENEFICIARIES
title_full TAX SYSTEM COMPETITION – INSTRUMENTS AND BENEFICIARIES
title_fullStr TAX SYSTEM COMPETITION – INSTRUMENTS AND BENEFICIARIES
title_full_unstemmed TAX SYSTEM COMPETITION – INSTRUMENTS AND BENEFICIARIES
title_sort tax system competition – instruments and beneficiaries
publisher Uniwersytet Mikołaja Kopernika
series Ekonomia i Prawo.
issn 1898-2255
2392-1625
publishDate 2014-06-01
description <p class="Textofsummary">        Tax competition among states and jurisdictions has already been examined many times in the economic literature. However, the main scope of the research was focused on a tax rates competition in income taxes and its consequences in bringing direct investments. This scripture/commentary tries to analyze various instruments and beneficiaries of the tax system competition and provide a general overview on this subject.</p>
topic tax competition
tax system
fiscal harmonization
url http://apcz.umk.pl/czasopisma//index.php/EiP/article/view/5038
work_keys_str_mv AT krzysztofbiernacki taxsystemcompetitioninstrumentsandbeneficiaries
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