TY - JOUR
TI - National tax policy in the context of the international economy’s competitiveness
AU - Sosnowski, Michał
TI - National tax policy in the context of the international economy’s competitiveness
AB - 
	Globalization of business processes, increasing degree of freedom in terms of trade and progressive economic integration of individual countries are the factors conducive to the formation of various forms of business cooperation which lose their national character, becoming international economic units of growing economic and technical potential. In the following paper, the author focuses the attention on the problem of the impact of the tax system exercised on the economic activity of companies, both in national and international terms. In this context, the issue of the interaction between the tax policy and the real economic sphere in the aspect of the intensification of economic activity and achieving competitive advantage on the international arena has been discussed. The conclusion states that low tax burden may constitute an important factor stimulating investments in a country with a mild tax regime, job creation and dynamic economic growth.
VL - 2016
IS - Volume 35/2
PY - 2016
SN - 2300-6102
C1 - 2353-9496
SP - 200
EP - 211
DO - 10.4467/23539496IB.16.057.5638
UR - https://ejournals.eu/en/journal/ibage/article/krajowa-polityka-podatkowa-w-aspekcie-miedzynarodowej-konkurencyjnooeci-gospodarki
KW - tax policy
KW - tax competition
KW - public aid
KW - relocation