Description

• Title:
  TAX SYSTEM COMPETITION – INSTRUMENTS AND BENEFICIARIES
• Creator:
  Biernacki, Krzysztof
• Description:
          Tax competition among states and jurisdictions has already been examined many times in the economic literature. However, the main scope of the research was focused on a tax rates competition in income taxes and its consequences in bringing direct investments. This scripture/commentary tries to analyze various instruments and beneficiaries of the tax system competition and provide a general overview on this subject.
• Object availability:
  free access
• Rights:
  Prawa autorskie (c) 2015 Ekonomia i Prawo
• Date:
  2014.06.30
• Type:
  info:eu-repo/semantics/article;
  info:eu-repo/semantics/publishedVersion
• Language:
  English
• Source:
  Ekonomia i Prawo. Economics and Law; Vol. 13 No. 2 (2014); 275-284;
  Ekonomia i Prawo. Economics and Law; Tom 13 Nr 2 (2014); 275-284;
  2392-1625;
  1898-2255
• Format:
  application/pdf
• Publisher:
  Uniwersytet Mikołaja Kopernika w Toruniu
• Relation: https://apcz.umk.pl/EiP/article/view/EiP.2014.020/4819
• Subject:
  tax competition;
  tax system;
  fiscal harmonization
• Identifier: https://apcz.umk.pl/EiP/article/view/EiP.2014.020
• Data provider:
  Akademicka Platforma Czasopism
• Can I use it?:
  seek permission
• Type:
  text