Impact of Tax System in Poland, Transition Economies and the European Union on Competitiveness of the Economy

Anna Krajewska

doi:10.18778/1508-2008.7.05

Authors

Anna Krajewska

DOI:

https://doi.org/10.18778/1508-2008.7.05

Abstract

The paper focuses on the problem of tax competition and harmonisation of taxes in the EU. The author states that the rules of corporate taxation should be harmonised. However, unification of the rules of taxation for legal persons is more urgent than harmonisation of tax rates. The tax systems in the „old” and „new” EU countries will be analysed, as well as indicated possibilities and perspectives of harmonisation of the CIT rates within the EU. The question of fair tax competition and tax dumping is also discussed, especially in the reference to transition economies.

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