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http://hdl.handle.net/11320/14730
Tytuł: | The Rationale for Economic Migration in Selected Countries of Eurasia with Particular Reference to the Taxation of Individuals (Self-Employed and Non-Business) with Income Tax: An Overview Approach |
Autorzy: | Rutkowska-Tomaszewska, Edyta Stanisławska, Marta Czechowska, Iwona Dorota Lobozynska, Sofiya Le, Bich Thuy |
Słowa kluczowe: | economic migration income tax taxation tax competition tax system |
Data wydania: | 2023 |
Data dodania: | 10-mar-2023 |
Wydawca: | Faculty of Law, University of Białystok; Temida 2 |
Źródło: | Białostockie Studia Prawnicze, Vol. 28 nr 1, 2023, s. 241-267 |
Abstrakt: | The analysis undertaken in this article is of the migration of natural persons, self-employed and not self-employed, for economic (including tax) reasons, which has been recorded among the citizens of Belarus, Ukraine, Poland, and Vietnam. Tax migration, which is a type of economic migration of individuals, including those engaged in business, is one of the forms of reaction to taxes and tax reforms introduced in a country and the shape of the system of tax preferences. This study aims to examine the conditions of income taxation of individuals in the countries studied (Poland, Belarus, Ukraine, and Vietnam). The shape of the tax system has been or could be a premise for the migration of individuals from Poland to other countries, as well as from the countries studied to Poland. The reason for choosing these countries for the analysis of this phenomenon was the well-established scholarly cooperation of the Polish authors with authors representing public universities in Vietnam, Ukraine, and Belarus, as well as the available statistical data confirming the fact that residents of these countries account for the largest number of permanent and temporary residence permits given in Poland. It was considered that a comparison of legal solutions to the income taxation of taxpayers in the indicated countries, given the significant level of migration to Poland, can lead to exciting conclusions due to the differences in their legal systems, economic development, and tax systems. |
Afiliacja: | Edyta Rutkowska-Tomaszewska - University of Wroclaw, Poland Marta Stanisławska - University of Wroclaw, Poland Iwona Dorota Czechowska - University of Lodz, Poland Sofiya Lobozynska - Ivan Franko L’viv National University (IFNUL), Ukraine Le Bich Thuy - University of Economics and Law, Vietnam National University, Vietnam |
E-mail: | Edyta Rutkowska-Tomaszewska: edyta.rutkowska-tomaszewska@uwr.edu.pl Marta Stanisławska: marta.stanislawska@uwr.edu.pl Iwona Dorota Czechowska: dorota.czechowska@uni.lodz.pl Sofiya Lobozynska: sofiya.lobozynska@lnu.edu.ua Le Bich Thuy: thuylb@uel.edu.vn |
URI: | http://hdl.handle.net/11320/14730 |
DOI: | 10.15290/bsp.2023.28.01.14 |
ISSN: | 1689-7404 |
e-ISSN: | 2719-9452 |
metadata.dc.identifier.orcid: | 0000-0001-9359-7034 0000-0002-2846-6289 0000-0002-8051-5324 0000-0001-5483-6864 0000-0002-5726-7799 |
Typ Dokumentu: | Article |
metadata.dc.rights.uri: | https://creativecommons.org/licenses/by-nc-nd/4.0/ |
Właściciel praw: | © 2023 Edyta Rutkowska-Tomaszewska et al. published by Sciendo. This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 License. |
Występuje w kolekcji(ach): | Białostockie Studia Prawnicze, 2023, Vol. 28 nr 1 |
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BSP_28_1_E_Rutkowska_Tomaszewska_M_Stanislawska_I_ D_Czechowska_S_Lobozynska_Le_Bich_Thuy_The_Rationale_for_Economic_Migration.pdf | 292,45 kB | Adobe PDF | Otwórz |
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