Rola i znaczenie preferencji podatkowych w podatkach lokalnych
In: Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu, Heft 528, S. 215-229
ISSN: 2392-0041
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In: Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu, Heft 528, S. 215-229
ISSN: 2392-0041
In: Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu, Heft 528, S. 230-243
ISSN: 2392-0041
In: Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu, Heft 488, S. 233-244
ISSN: 2392-0041
In: Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu, Heft 451
ISSN: 2392-0041
In this article the author discusses the problem relating to the tax competition in the context of relocation as a process resulting from the ongoing globalization of economic activity. For this purpose the author discusses the essence and causes of tax competition and relocation. The conclusion is that relocation leads usually to an increase in the competitiveness of enterprises, their development, and thus to the development of the economies of individual countries. Healthy competition leads to streamlining the fiscal policies of competing countries and to the creation of a business-friendly atmosphere. Therefore, the role of governments, particularly in the developing countries, is such action, including the use of fiscal instruments, that would enable the achievement of competitive advantage in the international market and socio-economic development.
BASE
In this article the author discusses the problem relating to the tax competition in the context of relocation as a process resulting from the ongoing globalization of economic activity. For this purpose the author discusses the essence and causes of tax competition and relocation. The conclusion is that relocation leads usually to an increase in the competitiveness of enterprises, their development, and thus to the development of the economies of individual countries. Healthy competition leads to streamlining the fiscal policies of competing countries and to the creation of a business-friendly atmosphere. Therefore, the role of governments, particularly in the developing countries, is such action, including the use of fiscal instruments, that would enable the achievement of competitive advantage in the international market and socio-economic development.
BASE
In: Europa Regionum, Band 25, S. 383-398
In this article the author discusses the problem relating to the tax competition in the context of relocation as a process resulting from the ongoing globalization of economic activity. For this purpose the author discusses the essence and causes of tax competition and relocation. The conclusion is that relocation leads usually to an increase in the competitiveness of enterprises, their development, and thus to the development of the economies of individual countries. Healthy competition leads to streamlining the fiscal policies of competing countries and to the creation of a business-friendly atmosphere. Therefore, the role of governments, particularly in the developing countries, is such action, including the use of fiscal instruments, that would enable the achievement of competitive advantage in the international market and socio-economic development.
BASE
In: Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu, Heft 403
ISSN: 2392-0041
In: Journal of international studies, Band 7, Heft 2, S. 83-95
ISSN: 2306-3483
In: Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu, Heft 346
ISSN: 2392-0041
In: Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu, Heft 488, S. 284-294
ISSN: 2392-0041
In: Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu, Heft 489, S. 274-289
ISSN: 2392-0041