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dc.contributor.authorWołowiec, Tomaszen_US
dc.identifier.citatione-Finanse: Financial Internet Quarterly 1734-039X 7 2011 2 30-44en_US
dc.description.abstractIn the process of furthering EU integration little attention was given to the role of income taxes. Multiple income tax systems exist across the Union and their differentiation negatively impacts the European labor market, investments and savings, inhibiting economic growth. Individual nations have little motivation to harmonize as they can engage in tax rate competition and income taxes are interwoven with social security systems that make any attempts at reform extremely complex and politically unpopular. Much of current harmonization is silent”, paralegal, and occurs in response to market forces rather than following a formal plan and through intergovernmental cooperation.en_US
dc.publisherUniversity of Information Technology and Management Rzeszówen_US
dc.subject.keywordEU integrationen_US
dc.subject.keywordtax harmonizationen_US
dc.subject.keywordpersonal income taxationen_US
dc.subject.keywordtax system differentiationen_US
dc.titleSelected issues of personal income taxation harmonizationen_US
Appears in Collections:e-Finanse: Financial Internet Quarterly

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