Otoczenie fiskalne jako czynnik rozwoju biznesu i konkurencyjności gospodarki
The Fiscal Environment as a Factor in Business Development and Economic Competitiveness
Author(s): Michał SosnowskiSubject(s): Economy, National Economy, Business Economy / Management
Published by: Wydawnictwo Uniwersytetu Ekonomicznego w Krakowie
Keywords: fiscal policy; taxation; fiscalism; shadow economy; competitiveness
Summary/Abstract: The article examines the impact of the fiscal environment on business development and increasing competitive advantage, both in individual companies and the economy as a whole. This issue is particularly challenging in the context of Poland’s membership in the European Union and the globalisation of economic processes. For this purpose, I have analysed and evaluated tax policy used by OECD countries, particularly the level of taxation, tax burden, tax wedge and the shadow economy. In my research I have sought to find a relationship between these values and the development of entrepreneurship and an economy’s competitiveness. The conclusion is that excessive tax burdens have a negative impact on activity by registered enterprises, may decrease the economy’s competitiveness and stimulate harmful activities from a social and economic point of view. In contrast, the experience of many OECD countries shows that reducing fiscal burden is a worthwhile measure to take.
Journal: Zeszyty Naukowe Uniwersytetu Ekonomicznego w Krakowie
- Issue Year: 961/2017
- Issue No: 1
- Page Range: 85-101
- Page Count: 17
- Language: Polish