Personal income tax in the tax systems of EU member states (selected issues)

WOŁOWIEC, Tomasz; DUSZYŃSKI, Marcin

dc.contributor.author	WOŁOWIEC, Tomasz
dc.contributor.author	DUSZYŃSKI, Marcin
dc.date.accessioned	2017-03-30T07:35:48Z
dc.date.available	2017-03-30T07:35:48Z
dc.date.issued	2017-03-30
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dc.identifier.uri	http://hdl.handle.net/123456789/2029
dc.description.abstract	In the process of furthering EU integration little attention was given to the role of income taxes. Multiple income tax systems exist across the Union and their differentiation negatively impacts the European labour market, investments and savings, inhibiting economic growth. Individual nations have little motivation to harmonise as they can engage in tax rate competition and income taxes are interwoven with social security systems that make any attempts at reform extremely complex and politically unpopular.	uk_UA
dc.language.iso	en	uk_UA
dc.publisher	Academy of Customs Service of Ukraine	uk_UA
dc.relation.ispartofseries	Pilot edition;2011. -№1
dc.subject	EU integration	uk_UA
dc.subject	tax harmonisation	uk_UA
dc.subject	personal income taxation	uk_UA
dc.subject	tax system differentiation	uk_UA
dc.title	Personal income tax in the tax systems of EU member states (selected issues)	uk_UA
dc.type	Article	uk_UA