Opodatkowanie dochodów przedsiębiorstw w państwach OECD – kierunki ewolucji
Trends in Corporate Income Taxation in OECD Countries
Author(s): Małgorzata Mazurek-ChwiejczakSubject(s): Public Finances
Published by: Wydawnictwo Naukowe Uniwersytetu Marii Curie-Sklodowskiej
Keywords: podatek od dochodów przedsiębiorstw; konkurencja podatkowa; polityka podatkowa;Corporate Income Tax; tax competition; tax policy
Summary/Abstract: Corporate Income Taxes are considered to be harmful to the economic growth – their burden generates high deadweight loss. The constructions of Corporate Income Taxes in OECD countries are determined by two material factors: before 2009 it was international tax competition, and after 2009 – public finance imbalance. The article is devoted to the evolution of corporate income taxation. It contains the analysis of fiscal efficiency of the category of taxes and the analysis of nominal CIT rates.
Journal: Annales Universitatis Mariae Curie-Skłodowska, Sectio H Oeconomia
- Issue Year: L/2016
- Issue No: 1
- Page Range: 61-69
- Page Count: 9
- Language: Polish