The Economics of Fiscal Competition

• Autorzy: Artur Walasik , Jolanta Gałuszka
• Języki publikacji: EN

Abstrakty

EN

The monograph attempts to answer to crucial questions of the essence of the confluence of local public finance and corporate finance. Why local authorities are ready to compete for limited and mobile source of taxation? How distinguish and what determine their ability and propensity to compete? What make local jurisdiction attractive for business location? And how localisation of business is related to both liquidity and profitability of firm? Because of the problem in question is twofold, the monograph is comprised of two complementary parts. First part has been dedicated to fiscal federalism, the chapters of second part are for business localisation. (fragment of text)

Słowa kluczowe

PL

Federalizm fiskalny; Działalność gospodarcza; Decentralizacja; Podatki; Płynność finansowa przedsiębiorstwa; Budżet lokalny

EN

Fiscal federalism; Business activity; Decentralization; Taxes; Enterprises financial liquidity; Local budget

• Czasopismo: Scientific Publications / University of Economics in Katowice
• Rocznik: 2017
• Strony: 122

Twórcy

autor

Artur Walasik

• Uniwersytet Ekonomiczny w Katowicach

autor

Jolanta Gałuszka

• Uniwersytet Ekonomiczny w Katowicach

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