| dc.contributor.author | Krajewska, Anna | |
| dc.date.accessioned | 2016-03-16T12:22:26Z | |
| dc.date.available | 2016-03-16T12:22:26Z | |
| dc.date.issued | 2006 | |
| dc.identifier.issn | 0208-6018 | |
| dc.identifier.uri | http://hdl.handle.net/11089/17416 | |
| dc.description.abstract | 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. | pl_PL |
| dc.description.sponsorship | Zadanie pt. „Digitalizacja i udostępnienie w Cyfrowym Repozytorium Uniwersytetu Łódzkiego kolekcji czasopism naukowych wydawanych przez Uniwersytet Łódzki” nr 885/P-DUN/2014 zostało dofinansowane ze środków MNiSW w ramach działalności upowszechniającej naukę. | pl_PL |
| dc.language.iso | pl | pl_PL |
| dc.publisher | Wydawnictwo Uniwersytetu Łódzkiego | pl_PL |
| dc.relation.ispartofseries | Acta Universitatis Lodziensis. Folia Oeconomica;201 | |
| dc.title | Konkurencja podatkowa w rozszerzonej Unii Europejskiej | pl_PL |
| dc.title.alternative | Tax competition in the enlarged European Union | pl_PL |
| dc.type | Article | pl_PL |
| dc.rights.holder | © Copyright by Wydawnictwo Uniwersytetu Łódzkiego, Łódź 2006 | pl_PL |
| dc.page.number | 123-142 | pl_PL |
| dc.contributor.authorAffiliation | Uniwersytet Łódzki, Instytut Ekonomii, Katedra Makroekonomii | pl_PL |
