THE EFFECTIVE LEVEL OF CORPORATE INCOME TAX IN THE EUROPEAN COUNTRIES

Adam ADAMCZYK

Makale detayları

THE EFFECTIVE LEVEL OF CORPORATE INCOME TAX IN THE EUROPEAN COUNTRIES

Yazarlar:

Adam ADAMCZYK

Yayıncı:

Sosyal Bilimler Araştırmaları Derneği

Dergi:

International Journal of Economics and Finance Studies 2012 Vol.4 Issue 1, pp.31-39

Belge Tipi:

Makale

Yayın Tarihi:

5/2012

Belge Dili:

Türkçe

Document ID (Org No.):

2000811107

Sıklık:

İki Yıllık

eISSN:

1309-8055

Özet:

 

Despite of the fact that European Union economy is the subject to integration
 process, there has been no harmonization of corporate income taxation. No
 compulsion to adapt to common tax law requirements makes that many,
 especially new member states of EU, tends to use corporate income tax to attract
 capital flows. The tax competition often takes a form of so called “race to the
 bottom” and consists in reducing tax rates. At the same time fiscal authorities
 usually broaden their tax bases in favor to increase the neutrality of the corporate
 income tax. The main goal of this article is to measure the combined effect of
 reducing statutory tax rates and broadening of tax bases in selected Member
 States.

Makale detayları

THE EFFECTIVE LEVEL OF CORPORATE INCOME TAX IN THE EUROPEAN COUNTRIES

Yazarlar: Adam ADAMCZYK

Yayıncı: Sosyal Bilimler Araştırmaları Derneği

Dergi: International Journal of Economics and Finance Studies 2012 Vol.4 Issue 1, pp.31-39

Belge Tipi: Makale

Yayın Tarihi: 5/2012

Belge Dili: Türkçe

Document ID (Org No.): 2000811107

Sıklık: İki Yıllık

eISSN: 1309-8055

Sayı

Yazarlar:

Adam ADAMCZYK

Yayıncı:

Sosyal Bilimler Araştırmaları Derneği

Dergi:

International Journal of Economics and Finance Studies 2012 Vol.4 Issue 1, pp.31-39

Belge Tipi:

Makale

Yayın Tarihi:

5/2012

Belge Dili:

Türkçe

Document ID (Org No.):

2000811107

Sıklık:

İki Yıllık

eISSN:

1309-8055