The Estonian CIT in Poland: facts and myths

Autor:	Jan Sarnowski, Aleksander Łożykowski
Rok vydání:	2020
Předmět:	050208 finance Political science 0502 economics and business 05 social sciences language Ethnology Mythology 050207 economics Estonian language.human_language
Zdroj:	Doradztwo Podatkowe - Biuletyn Instytutu Studiów Podatkowych. 8:13-20
ISSN:	2449-7584 1427-2008
Popis:	Multiple misunderstandings around the Estonian CIT settlement method have emerged since the presentation of its assumptions in Poland, in June 2020. The authors provide arguments that stand in contradiction to the myths most frequently reappearing in the public space with respect to the projected regulation. The factors of particular importance to the process include a broader economic context, the business cycle moment at which the regulation is implemented, and the experiences based on application of the mechanism in question in other European countries over the recent twenty-odd years.
Databáze:	OpenAIRE
Externí odkaz:	https://explore.openaire.eu/search/publication?articleId=doi_________::eaa5cd966cfc7a1725533ee74930922e https://doi.org/10.5604/01.3001.0014.3724 Zobrazit plný text záznamu