Kryzys gospodarczy a polityka podatkowa w krajach UE
Economic crisis and tax policy in the UE countries

Summary/Abstract: Taxes are an important instrument of the economic policy, therefore most EU countries are not interested in the resignation from the country’s sovereignty within this scope. Proper constitution of taxes makes it possible to gain comparative advantage in comparison with other countries. It is important especially during the crisis. The article analyzes the premises of shaping the present tax policy in EU countries, with particular attention paid to years 2008-2011.

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