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Title:

Taxation as element of international close-border relations

Creator:

Huchla, Andrzej

Subject and Keywords:

Laffer Curve   small boarder traffic   excise tax

Abstract:

The proximity of state borders facilitates international personal contacts. In those areas residents may choose their place of shopping, economic activity and settlement. The economic aspect of such decisions is partly determined by differences in taxation systems in neighboring countries. There are no special rules on taxation of local cross-border movement, therefore it falls under general regulations. However, the local character of cross-border relations makes restrictions easily avoidable and their execution not always purposeful.

Place of publishing:

Wrocław

Publisher:

E-Wydawnictwo. Prawnicza i Ekonomiczna Biblioteka Cyfrowa. Wydział Prawa, Administracji i Ekonomii Uniwersytetu Wrocławskiego

Contributor:

Kusiak-Winter, Renata. Red.   Blicharz, Jolanta. Rec.   Uniwersytet Wrocławski

Date issued:

2015

Detailed Type:

ebook

Format:

application/pdf

Identifier:

ISBN 978-83-65431-02-8

Language:

ger   pol

Relation:

(Prace Naukowe Wydziału Prawa, Administracji i Ekonomii Uniwersytetu Wrocławskiego)   (E-Monografie ; nr 70)

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Access rights:

The use of this material is allowed only with accordance of applicable rules of fair use or other exceptions provided by law, and any broader use requires the permission of the authorized entity

License:

Making materials available on the basis of the agreement with the owner of the property copyrights

Rights holder:

Copyright by Andrzej Huchla