TAX COMPETITION AND THE RELOCATION PROCESS
<p class="Textofsummary"> In this article the author discusses the problem relating to the tax competition in the context of relocation as a process resulting from the ongoing globalization of economic activity. For this purpose the author discusses the essence and causes of t...
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| Format: | Article |
| Language: | English |
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Uniwersytet Mikołaja Kopernika
2015-01-01
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| Series: | Ekonomia i Prawo |
| Subjects: | |
| Online Access: | http://apcz.umk.pl/czasopisma//index.php/EiP/article/view/5062 |
| _version_ | 1818534256549298176 |
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| author | Michał Sosnowski |
| author_facet | Michał Sosnowski |
| author_sort | Michał Sosnowski |
| collection | DOAJ |
| description | <p class="Textofsummary"> In this article the author discusses the problem relating to the tax competition in the context of relocation as a process resulting from the ongoing globalization of economic activity. For this purpose the author discusses the essence and causes of tax competition and relocation. The conclusion is that relocation leads usually to an increase in the competitiveness of enterprises, their development, and thus to the development of the economies of individual countries. Healthy competition leads to streamlining the fiscal policies of competing countries and to the creation of a business-friendly atmosphere. Therefore, the role of governments, particularly in the developing countries, is such action, including the use of fiscal instruments, that would enable the achievement of competitive advantage in the international market and socio-economic development.</p> |
| first_indexed | 2024-12-11T18:09:21Z |
| format | Article |
| id | doaj.art-ccf2c89dad634770b988ac653a88218a |
| institution | Directory Open Access Journal |
| issn | 1898-2255 2392-1625 |
| language | English |
| last_indexed | 2024-12-11T18:09:21Z |
| publishDate | 2015-01-01 |
| publisher | Uniwersytet Mikołaja Kopernika |
| record_format | Article |
| series | Ekonomia i Prawo |
| spelling | doaj.art-ccf2c89dad634770b988ac653a88218a2022-12-22T00:55:37ZengUniwersytet Mikołaja KopernikaEkonomia i Prawo1898-22552392-16252015-01-01141334510.12775/EiP.2015.0034673TAX COMPETITION AND THE RELOCATION PROCESSMichał Sosnowski0Wroclaw University of Economics<p class="Textofsummary"> In this article the author discusses the problem relating to the tax competition in the context of relocation as a process resulting from the ongoing globalization of economic activity. For this purpose the author discusses the essence and causes of tax competition and relocation. The conclusion is that relocation leads usually to an increase in the competitiveness of enterprises, their development, and thus to the development of the economies of individual countries. Healthy competition leads to streamlining the fiscal policies of competing countries and to the creation of a business-friendly atmosphere. Therefore, the role of governments, particularly in the developing countries, is such action, including the use of fiscal instruments, that would enable the achievement of competitive advantage in the international market and socio-economic development.</p>http://apcz.umk.pl/czasopisma//index.php/EiP/article/view/5062taxationtax competitionrelocation |
| spellingShingle | Michał Sosnowski TAX COMPETITION AND THE RELOCATION PROCESS Ekonomia i Prawo taxation tax competition relocation |
| title | TAX COMPETITION AND THE RELOCATION PROCESS |
| title_full | TAX COMPETITION AND THE RELOCATION PROCESS |
| title_fullStr | TAX COMPETITION AND THE RELOCATION PROCESS |
| title_full_unstemmed | TAX COMPETITION AND THE RELOCATION PROCESS |
| title_short | TAX COMPETITION AND THE RELOCATION PROCESS |
| title_sort | tax competition and the relocation process |
| topic | taxation tax competition relocation |
| url | http://apcz.umk.pl/czasopisma//index.php/EiP/article/view/5062 |
| work_keys_str_mv | AT michałsosnowski taxcompetitionandtherelocationprocess |