Company Taxation in the European Union

• Autorzy: Dorota Wawrzyniak

Warianty tytułu

Opodatkowanie przedsiębiorstw w krajach Unii Europejskiej

• Języki publikacji: EN

Abstrakty

W artykule dokonano przeglądu miar obciążenia podatkowego przedsiębiorstw. Rozpoczynając od wielkości najprostszych, jak stopa nominalna, a kończąc na miarach efektywnych. Każdy ze wskaźników ma wady i zalety, a jego wykorzystanie może prowadzić do różnego uszeregowania państw ze względu na poziom opodatkowania. Jedną z przyczyn jest fakt, iż wielkości te mierzą inne rzeczy. Porównanie stóp nominalnych i efektywnych w krajach UE-27, w latach 1998-2009, wskazuje na istnienie niekiedy bardzo istotnych różnic pomiędzy analizowanymi wskaźnikami. W związku z tym artykuł sugeruje, iż nie należy ograniczać analiz opodatkowania przedsiębiorstw, do najprostszego i najłatwiej dostępnego wskaźnika w postaci ustawowej stopy podatkowej a rozszerzyć je o miary efektywne. Wielkości te, stanowiące lepszy instrument do porównań międzynarodowych, umożliwiają przeprowadzenie wszechstronnych badań. (abstrakt oryginalny)

EN

This paper investigates different measures of corporate tax burden ranging from the most basic ones such as the statutory tax rate to the effective tax rates. Each of these measures has advantages and disadvantages and they may lead to different rankings of countries. One of the reasons lies the fact that they measure different things. The comparison of the statutory tax rates to the effective ones for the EU-27 during the period of 1998-2009 sometimes reveals very significant differences between these indicators. Taking this into consideration, the paper suggests that corporate tax burden analysis should not be limited to the most basic and readily available measure in the form of the statutory tax rate. Different measures are tailored to answer different research questions. Moreover, the article presents changes of company taxation for the EU-27 within 1998-2009. (original abstract)

Słowa kluczowe

PL

Obciążenia podatkowe; Analiza finansowa w przedsiębiorstwie

EN

Tax burdens; Financial analysis of enterprise

• Czasopismo: Comparative Economic Research
• Rocznik: 2011
• Tom: 14
• Numer: nr 3
• Strony: 119-136

Twórcy

autor

Dorota Wawrzyniak

• University of Lodz, Poland

Bibliografia

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Identyfikatory

DOI

https://doi.org/10.2478/v10103-011-0022-2