Delokalizacja działalności gospodarczej w warunkach konkurencji podatkowej
Business relocation in the terms of tax competition

Summary/Abstract: In this article the author discusses the problem relating to the relocation of enterprises as a process resulting from the ongoing globalization of economic activity. For this purpose, the author discusses the essence of relocation and its causes, with particular emphasis on tax competition between countries. According to the author, apart from specific adverse effects, relocation usually leads to an increase in the competitiveness of enterprises, their development, and thus to the development of the economies of individual countries. Therefore, the role of governments, especially of developing countries, is such an action, including the use of fiscal instruments, which, through healthy competition would allow the achievement of competitive advantage in the international market, so that would be used an opportunity for socio-economic development of the country.

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