Podatkowe instrumenty antykryzysowe, Tax anti-crisis tools
Journal Title: Annales Universitatis Mariae Curie-Skłodowska Sectio H Oeconomia - Year 2014, Vol 0, Issue 0
Abstract
Artykuł nie zawiera abstraktu w języku polskim. Both the European Union and other countries analysed and searched effective instruments against the crisis. Currently, it takes not only a European debate on tax or bank charges. They have also taken action. Indeed, the EU published a draft directive on EU tax on financial transactions, as well as the adopted solutions that reduce high bonuses in the banking sector. However, in the countries considered there are (or have once been introduced) special taxes for large corporations and taxes on high salaries. Bank taxes can be an effective anti-crisis tool that will probably come permanently to the tax system of the European Union. This cannot, however, be the sole anti-crisis instrument, so it is necessary to analyse and search for additional and complementary of tools against the crisis.
Authors and Affiliations
Paweł Dec, Piotr Masiukiewicz
Keywords
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- EP ID EP169349
- DOI 10.17951/h.2014.48.3.231
- Views 70
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