Elementy polityki podatkowej państw europejskich dotyczące wy-branych przedsięwzięć inwestycyjnych
Elements of European Countries Tax Policy Regarding Selected Investment Projects

Summary/Abstract: Aim - The aim of this study is to present the basic solutions implemented through tax systems in the field of taxation of investments. The author has analysed the mechanisms used in selected European countries that could influence the decisions made on undertaking or abandoning the start of selected types of investments. Methodology - The analysis presented in the article include a review of literature and system and legal so-lutions. In addition, the author has examined statistical data and reports on the described subject. Result - A widely used tool in the case of investments undertaken by enterprises (e.g. in the real estate market) is imposed income tax. According to the analysis, in European countries, this tax is most often charged with progressive rates in the case of PIT and is linear in the case of CIT. This tax causes direct depletion of economic benefits achieved by entrepreneurs, which should be included already at the stage of calculating the assumed rate of return. Originality - This document is an original review of literature and legal and statistical data. The results can be the basis for further, more detailed research on the issues presented.

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