Warianty tytułu
Opodatkowanie przedsiębiorstw w krajach Unii Europejskiej
Języki publikacji
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)
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)
Czasopismo
Rocznik
Tom
Numer
Strony
119-136
Opis fizyczny
Twórcy
autor
- University of Lodz, Poland
Bibliografia
- Becker J., Fuest C. (2004), A Backward Looking Measure of the Effective Marginal Tax Burden on Investment, CESifo Working Paper No. 1342
- Bellak C., Leibrecht M. (2007), Corporate Income Tax Competition and the Scope for National Tax Policy in the Enlarged Europe, [in:] Andersson K., Eberhartinger E., Oxelheim L. (ed.) National Tax Policy in Europe. To Be or Not to Be?, Springer, Berlin/Heidelberg
- Bellak C., Leibrecht M., Römisch R. (2005), FDI and Taxation: Some Methodological Aspects and New Evidence for Central and Eastern European Countries (CEE-NMS), [in:] Capital Taxation after EU Enlargement, Workshops Proceedings of OeNb Workshops
- Blechová B., Barteczková I. (2008), Comparison of the Methodologies for Assessing Effective Tax Burden of Corporate Income Used in European Union, MPRA Paper No. 17822
- Briotti M. G. (2003), Capital Income Taxation Under Convergence and EMU - A Framework to Discuss Policy Challenges in a World of High Capital Mobility, Research Department Public Finance Workshop 'Tax Policy', Banca d'Italia
- Devereux M. P. (2003), Measuring Taxes on Income from Capital, IFS Working Paper No. WP03/04
- Devereux M. P., Griffith R. (1999), The Taxation of Discrete Investment Choices - Revision 2, IFS Working Paper Series No. W98/16
- Devereux M. P., Griffith R. (2003), Evaluating Tax Policy for Location Decisions, 'International Tax and Public Finance', vol. 10 no. 2
- Devereux M. P., Griffith R., Klemm A. (2002), Corporate Income Tax Reforms and International Tax Competition, 'Economic Policy', vol. 17 no. 35
- Devereux M. P., Elschner Ch., Endres D., Spengel Ch. (2009), Effective Tax Levels Using the Devereux/Griffith Methodology, European Commission, Mannheim and Oxford
- Diamond J. W. (2008), Taxing Capital Income (Book Review), 'National Tax Journal', June 2008
- Ederveen S., de Mooij R. (2003), To Which Tax Rate Does Investment Respond? A Synthesis of Empirical Research on Taxation and Foreign Direct Investment, Research Department Public Finance Workshop 'Tax Policy', Banca d'Italia
- European Commission (2001), Company Taxation in the Internal Market, Commission Staff Working Paper, COM(2001) 582 final
- European Commission (2006), Structures of the Taxation Systems in the European Union: 1995-2004
- European Commission/Eurostat (2010), Taxation Trends in the European Union
- Giannini S., Maggiulli C. (2001), The Effective Tax Rates in the EU Commission Study on Corporate Taxation: Methodological Aspects, Main Results and Policy Implications, Paper prepared for the Conference 'Corporate and Capital Income Taxation in the European Union' Mons, 7-8-th December 2001
- Gordon R., Kalambokidis L., Slemrod J. (2003), A New Summary Measure of the Effective Tax Rate on Investment, NBER Working Paper No. 9535
- Gravelle J. G. (2007), Comment, [in:] Aaron H. J., Burman L. E., Steuerle C. E. (ed.) Taxing Capital Income, The Urban Institute Press, Washington
- Hajkova D. Nicoletti G., Vartia L., Yoo K.-Y. (2006), Taxation, Business Environment and FDI Location in OECD Countries, OECD Economics Department Working Papers No. 502
- Jacobs O. H., Spengel C. (1999), The Effective Average Tax Burden in the European Union and the USA. A Computer-based Calculation and Comparison with the Model of the European Tax Analyzer, Centre for European Economic Research (ZEW) and the University of Mannheim, ZEW Discussion Paper No. 99-54
- King M. A., Fullerton D. (1984), The Taxation of Income from Capital: A Comparative Study of the United States, the United Kingdom, Sweden, and West Germany, The University of Chicago Press, Chicago London
- Klemacutem A. (2008), Effective Average Tax Rates for Permanent Investment, IMF Working Paper No. WP/08/56
- Lammersen L. (2002), The Measurement of Effective Tax Rates: Common Themes in Business Management and Economics, ZEW Discussion Paper No. 02-46
- Leibrecht M., Römisch R. (2002), Comparison of Tax Burdens, WIIW Research Report No. 292
- Mendoza E. G., Razin A., Tesar L. L. (1994), Effective Tax Rates in Macroeconomics: Cross-Country Estimates of Tax Rates on Factor Incomes and Consumption, NBER Working Paper No. 4864
- Nicodème G. (2001), Computing Effective Corporate Tax Rates: Comparison and Results, MPRA Paper No. 3808
- OECD (2001), Tax Ratios: A Critical Survey, OECD Tax Policy Studies No. 5
- OECD (1991), Taxing Profits in a Global Economy: Domestic and International Issues, OECD, Paris
- OECD (2000), Tax Burdens Alternative Measures, OECD Tax Policy Studies No. 2
- Slemrod J. (2007), Does the United States Tax Capital Income?, [in:] Aaron H. J., Burman L. E., Steuerle C. E. (ed.) Taxing Capital Income, The Urban Institute Press, Washington
- Yoo K.-Y. (2003), Corporate Taxation of Foreign Direct Investment Income 1991-2001, OECD Economic Department Working Paper No. 365
Typ dokumentu
Bibliografia
Identyfikatory
Identyfikator YADDA
bwmeta1.element.ekon-element-000171195291