Wybrane aspekty regulacji podatkowych we wskazanych krajach Europy jako potencjalny czynnik wpływający na emigrację
Aspects of tax regulations in selected countries in Europe, as a possible factor affecting the emigration

Summary/Abstract: The paper is to compare selected tax regulations in force in selected European countries. Presented as the conditions of welfare and the average level of income. These factors may be potential elements that determine the choice of the country of emigration. The aim of the study was to present and compare the tax obligations and quasi-residents of selected countries in Europe, as well as an indication of the most favorable directions of emigration. The study used an observational method.

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