Narodowy czy zharmonizowany system podatkowy?
A National Tax System or a Harmonised Tax System?
Author(s): Krystyna Piotrowska-MarczakSubject(s): Public Finances
Published by: Wydawnictwo Naukowe Uniwersytetu Marii Curie-Sklodowskiej
Keywords: narodowe systemy podatkowe; harmonizacja podatkowa; globalizacja;national tax systems; tax harmonisation; globalization
Summary/Abstract: The growing intensity of globalisation processes in the world economy in the 21st c. entails changes in national public finance systems, particularly in tax systems. The analysis presented in the article aims to establish whether tax harmonisation has some limitations and whether they concern a tax system as a whole or particular taxes. Moreover, if there are limitations to the harmonisation of entire tax systems, the question about the sovereignty of national tax systems arises.
Journal: Annales Universitatis Mariae Curie-Skłodowska, Sectio H Oeconomia
- Issue Year: L/2016
- Issue No: 1
- Page Range: 41-50
- Page Count: 10
- Language: Polish