Konkurencja podatkowa wśród krajów Unii Europejskiej na przykładzie podatku dochodowego od osób prawnych
Abstract
Today, the mobility of capital and labor makes, that discussion about tax competition is important
and still relevant. The paper presents the phenomenon of tax competition in the EU and efforts
of Member States to get the foreign capital in the form of foreign direct investment. This article is
an attempt to answer the question of what factors determine the inflow of foreign direct investment
and whether the reduction in income tax rates is crucial for foreign investors? The paper shows the
proper understanding of the concept of tax competition, and shows the advantages, disadvantages
and consequences of tax competition in the European Union.
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