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http://hdl.handle.net/11320/5862
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Pole DC | Wartość | Język |
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dc.contributor.author | Tyniewicki, Marcin | - |
dc.date.accessioned | 2017-09-22T10:13:11Z | - |
dc.date.available | 2017-09-22T10:13:11Z | - |
dc.date.issued | 2004 | - |
dc.identifier.uri | http://hdl.handle.net/11320/5862 | - |
dc.description | Conference paper: The IXth International Conference THEORETICAL AND PRACTICAL ASPECTS OF PUBLIC FINANCE, Organized by the Department of Public Finance, University of Economics Prague under the auspices of Bojka Hamerníková, Dean of Faculty of Finance and Accounting, March 26 - 27, 2004 | pl |
dc.description.abstract | Even though, in its classical form tax system should supply first of all supply budget revenues (fiscal function), more than once it is burdened with other non-fiscal functions, e.g. with stimulation ones. Their nature is dependent on established of social-economy policy and influence the size of tax load. Frequently, in these situations it can appear tax competition issue, which means the moving taxpayers (private and legal persons) and capital to the countries with more favorable taxing. In Central and Eastern European countries, which still reforming their economies, there are also applied some number of instruments that are going to create friendly environment of the investments development and the economy growth at the same time. It is possible to consider as this instrument the flat tax construction, which is not practically executed in the tax systems of Western European countries. That form of taxing, with reference to income, has already come into force in many countries, e.g.: Estonia, Latvia, Russia, Lithuania, Slovakia, Ukraine and also partially in Poland from beginning of this year. These countries have justified the reform as a way of increasing the competition in searching of the new investments. The main aim of the paper is to present the proportional systems of taxing in Central and Eastern European countries and to prove, that the flat tax can be recognized as a form of the positive tax competition. | pl |
dc.language.iso | en | pl |
dc.rights | Uznanie autorstwa-Użycie niekomercyjne-Bez utworów zależnych 3.0 Polska | * |
dc.rights.uri | http://creativecommons.org/licenses/by-nc-nd/3.0/pl/ | * |
dc.subject | flat tax | pl |
dc.subject | tax competition | pl |
dc.subject | progressive tax | pl |
dc.subject | tax heaven | pl |
dc.subject | Central and Eastern European Countries | pl |
dc.title | Flat tax in Central and Eastern European Countries. A form of the positive tax competition? | pl |
dc.type | Other | pl |
dc.description.Email | tyniewicki@uwb.edu.pl | pl |
dc.description.Biographicalnote | Master of Arts, Department of Public Finance and Tax Law, Faculty of Law, University in Bialystok, Poland | pl |
dc.description.Affiliation | University of Bialystok, Bialystok, Poland | pl |
dc.description.references | Hall R.E., The Flat Tax, Stanford University, Stanford, California 1995 | pl |
dc.description.references | Income Tax Act passed 15th December 1999, Ministry of Finance of the Republic of Estonia | pl |
dc.description.references | Law on Value Added Tax passed 5th March 2002 Ministry of Finance of the Republic of Lithuania | pl |
dc.description.references | Law on Tax on Profit, Ministry of Finance of the Republic of Lithuania | pl |
dc.description.references | Law on Income Tax of Individuals passed 2nd July 2002, Ministry of Finance of the Republic of Lithuania | pl |
dc.description.references | Law on Corporate Income Tax passed 9th February 1995, Ministry of Finance of the Republic of Latvia | pl |
dc.description.references | Law on Personal Income Tax passed 5th May 1993, Ministry of Finance of the Republic of Latvia | pl |
dc.description.references | Rabushka A., Completing Business Tax Reform - http://www.russiaeconomy.org/comments/070302.pdf and Tax Reform High on Russia’s Policy Agenda - http://www.russianeconomy.org/comments/052202.pdf | pl |
dc.description.references | Taaler J., Tax reform, in: Transforming the Estonian Economy - http://www.ibs.ee/ibs/economics/tee/taaler.html | pl |
dc.description.references | The Rough Giude to Russian Taxation - http://www.deloitte.com/dtt/cda/doc/content/ru_tax%26legal_roughguide_290903.pdf | pl |
dc.description.references | Value Added Tax Act passed 13th June 2001, Ministry of Finance of the Republic of Estonia | pl |
dc.description.references | The Rough Guide to Ukrainian Taxation http://www.deloitte.com/dtt/cda/doc/content/TaxGuide_Ukraine_2003.pdf | pl |
Występuje w kolekcji(ach): | Materiały konferencyjne (WP) |
Pliki w tej pozycji:
Plik | Opis | Rozmiar | Format | |
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Marcin_Tyniewicki_Flat_Tax_Central_Eastern_Europe.pdf | 70,64 kB | Adobe PDF | Otwórz |
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