Konkurencja podatkowa w rozszerzonej Unii Europejskiej
Streszczenie
The paper starts with the presentation of the CIT frame in the former EU countries
(before 1st May, 2004), the United States as well as in the transition economies. Next, the
idea and basic goals of tax competition were discussed both from theoretical viewpoint and
with reference to its economic application as well.
The paper presents also the process of tax harmonisation in the EU. The author points
at the arguments of both advocates and opponents (including Poland as one of the opponents)
of tax harmonisation.