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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:

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

Date issued:

2015

Resource Type:

ebook

Format:

application/pdf

Identifier:

ISBN 978-83-65431-02-8

Language:

pol ; ger

Relation:

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

WUL Catalog:

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Is part of:

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Access rights:

Rules of usage of Digital Library of Wroclaw University

License:

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Rights holder:

© Copyright by Andrzej Huchla