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Polityka podatkowa państw członkowskich Unii Europejskiej w świetle polityki publicznej

Author

Listed:
  • Gajewski, Dominik

    (Szkoła Główna Handlowa w Warszawie, Kolegium Ekonomiczno-Społeczne)

Abstract

Przedmiotem publikacji jest problematyka związana z międzynarodową konkurencją podatkową i międzynarodowym unikaniem opodatkowania w kontekście polityki publicznej. W stosunkach wewnątrzwspólnotowych, konkurencję podatkową należy uznać za zjawisko polegające na wykorzystywaniu różnych instrumentów techniki podatkowej dla rozwijania krajowej gospodarki i dobrobytu poprzez zwiększanie konkurencyjności rodzimej działalności gospodarczej lub przyciąganie inwestycji zagranicznych. Konkurencja podatkowa jest naturalną konsekwencją procesów globalizacji, gdyż w świecie rosnących ekonomicznych współzależności opodatkowanie wywiera coraz większy wpływ na decyzje inwestycyjne holdingów. Stanowi ona wyraz rozdźwięku między interesami pojedynczego państwa Unii Europejskiej a interesem całej Unii Europejskiej. Najczęściej granica pomiędzy szkodliwą a korzystną konkurencją podatkową jest trudna do wyznaczenia.

Suggested Citation

  • Gajewski, Dominik, 2014. "Polityka podatkowa państw członkowskich Unii Europejskiej w świetle polityki publicznej," Studia z Polityki Publicznej / Public Policy Studies, Warsaw School of Economics, vol. 1(3), pages 1-11, September.
    • Handle: RePEc:ris:spppps:0202
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    References listed on IDEAS

    as
    1. Vivek H. Dehejia & Philipp Genschel, 1999. "Tax Competition in the European Union," Politics & Society, , vol. 27(3), pages 403-430, September.
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    More about this item

    Keywords

    polityka publiczna; polityka podatkowa; międzynarodowa konkurencja podatkowa; unikanie opodatkowania;
    All these keywords.

    JEL classification:

    • H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance

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