Object

PLMET:

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Title:

Wpływ opodatkowania na przepływy BIZ między krajami UE

Alternative title:

The impact of taxation on flows of FDI between EU member countries

Creator:

Suwalski, Krzysztof

Subject and Keywords:

capital income taxation   tax rate effects   EU  
opodatkowanie dochodów kapitałowych   bezpośrednie inwestycje zagraniczne   Unia Europejska   stawka podatkowa

Abstract:

The aim of this article is to examine impact of taxation on flows of FDI inside the UE. Special attention was paid to the theory of tax competition. Author also considers differentiation between effective and nominal level of taxation. In article analysis is carried out of correlation between level of taxation and inflow of foreign direct investments.

Place of publishing:

Wrocław

Publisher:

Wydawnictwo Uniwersytetu Wrocławskiego

Contributor:

Olszewski, Leon (1940- ). Red.

Date issued:

2009

Date copyrighted:

2010

Detailed Type:

czasopisma online

Identifier:

oai:repozytorium.uni.wroc.pl:96431   ISSN 0239-6661   ISBN 978-83-229-3131-8

Language:

eng   pol

Relation:

Acta Universitatis Wratislaviensis, ISSN 0239-6661 ; no 3244. Ekonomia ; 17, s.135-142

WUL Catalog:

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Is version of:

Czasopisma Naukowe w Sieci

Rights holder:

Copyright by Wydawnictwo Uniwersytetu Wrocławskiego Sp. z o.o.

Location of original object:

Biblioteka Wydziału Prawa, Administracji i Ekonomii

Autor opisu:

WR U/PAdjm