| Autor: Jarosław Cwyl | 153 |
Strony: 153-164
pełen tekst
CORPORATE INCOME TAX AS A TAX POLICY TOOL
Summary
This article concerns problem of levying corporate. Author pays particular attention on the problem of base elasticity and distortions create by taxing income in investments made by companies, especially newly established and fast growing. The article also depicts problems of international circumstances, which indicate that statutory tax rate on corporate slightly decreased despite increasing tax collections, calculated as a relations of tax revenue from corporate income tax to gross domestic product.
pełen tekstCORPORATE INCOME TAX AS A TAX POLICY TOOL
Summary
This article concerns problem of levying corporate. Author pays particular attention on the problem of base elasticity and distortions create by taxing income in investments made by companies, especially newly established and fast growing. The article also depicts problems of international circumstances, which indicate that statutory tax rate on corporate slightly decreased despite increasing tax collections, calculated as a relations of tax revenue from corporate income tax to gross domestic product.
