Tax Competition and the Relocation Process

Michał Sosnowski

Abstract

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
Author Michał Sosnowski (EMaT / DEaEP)
Michał Sosnowski,,
- Department of Economics and Economic Policy
Journal seriesEkonomia i Prawo, [Economics and Law], ISSN 1898-2255, e-ISSN ISSN 2392-1625, (B 12 pkt)
Issue year2015
Vol14
No1
Pages33-45
Publication size in sheets0.6
Keywords in Englishtaxation, tax competition, relocation
DOIDOI:10.12775/EiP.2015.003
Languageen angielski
File
Sosnowski_Tax_Competition_and_the_Relocation2015.pdf 300,64 KB
Score (nominal)12
Citation count*1 (2016-05-25)
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* presented citation count is obtained through Internet information analysis and it is close to the number calculated by the Publish or Perish system.
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