Boundaries between Fair and Harmful Tax Competition
Abstract
The aim of this paper is to show boundaries between fair and harmful tax competition. The author analyses OECD’s reports and literature related to the tax competition. In the beginning, the author presents the notion of tax competition and its division into fair and unfair tax competition. Differences between tax heaven and preferential tax regime are also discussed. In the summary, the author highlights that boundaries between fair and harmful tax competition are not obvious, but there are well-known guidelines, which let distinguish above-mentioned issues. The author considers that there are real tax burden, effective exchange of tax information and transparency in the fair tax regime. The author states that taxpayer can do justified tax planning in such tax system.
Keywords
Full Text:
PDFReferences
M. Szafoni, Międzynarodowa konkurencja podatkowa, International Journal of Management and Economics 30(2011).
R. Avi-Yonah, Bridging the North/South Divide: International Redistribution and Tax Competition, Michigan Journal of International Law Vol. 26 (2004).
M. Littlewood, Tax Competition: Harmful to Whom, Michigan Journal of International Law Vol. 26(2004).
J. Kudła, Ekonomia opodatkowania międzynarodowego, Difin 2013.
Y. Margalioth, Tax Competition, Foreign Direct Investments and Growth: Using the Tax System To Promote Developing Countries, Virginia Tax Review Vol. 23 (2003).
R. Hammer,J. Owens, OECD: promoting tax competition, International Tax Review, May 2001.
J. McLaren, The OECD's 'harmful tax competition' project: Is it international tax law?, Australian Tax Forum Vol 24 (2009).
H. Ogawa, When ad valorem tax prevails in international tax competition, International Review of Economics and Finance 46 (2016).
J. Weiner, H. Ault, The OECD’s Report on Harmful Tax Competition, National Tax Journal, Vol. 51 No 3(September 1998).
OECD Report: Harmful Tax Competition, An Emerging Global Issue. http://www.keepeek.com/Digital-Asset-Management/oecd/taxation/harmful-tax-competition_9789264162945-en#page2.
OECD’s Project on Harmful Tax Practices: The 2001 Progress Report.https://www.oecd.org/ctp/harmful/2664450.pdf.
OECD Report: Towards Global Tax Co-Operation Report to the 2000 Ministerial Council Meeting and Recommendations by the Committee on Fiscal Affairs Progress in Identifying and Eliminating Harmful Tax Practices. https://www.oecd.org/ctp/harmful/2090192.pdf.
OECD’s Project on Harmful Tax Practices: The 2004 Progress Report. https://www.oecd.org/ctp/harmful/30901115.pdf.
D. Simmons, Some Legal Issues Arising out of the OECD Report on Harmful Competition, International Tax Competition: Globalisation and Fiscal Sovereignty(red. R. Biswas), London 2002.
D. Elkins, The Merits of Tax Competition in a Globalized Economy, Indiana Law Journal Vol. 91(2016).
DOI: http://dx.doi.org/10.5281/zenodo.889084
Refbacks
- There are currently no refbacks.
Copyright (c) 2017 © The Author(s)

This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
Journal of Education, Health and Sport formerly Journal of Health Sciences
Declaration on the original version.
Editors indicates that the main version of the magazine is to issue a "electronic".
The journal has had 5 points in Ministry of Science and Higher Education parametric evaluation. § 8. 2) and § 12. 1. 2) 22.02.2019.
1223 Journal of Education, Health and Sport eISSN 2391-8306 7
ISSN 2391-8306 formerly ISSN: 1429-9623 / 2300-665X
Archives 2011 - 2014
PBN 2011 - 2014
https://pbn.nauka.gov.pl/sedno-webapp/search?search&searchCategory=WORK&filter.inJournal=36616
POL-index 2011 - 2014
https://pbn.nauka.gov.pl/polindex-webapp/browse/journal/journal-32a319c5-a850-4f44-ba70-1418a6087655
BASE 2011 - 2014
http://elibrary.ru/contents.asp?titleid=37467
http://journal.rsw.edu.pl/index.php/JHS/issue/archive
Indexed in Bases, Bazy indeksacyjne: ERIH Plus, Worldcat, PBN/POL-Index, ICI Journals Master List, Directory of Open Access Journals (DOAJ), ZBD, Ulrich's periodicals, Google Scholar, Polska Bibliografia Lekarska
US NLM = 101679844
101679844 - NLM Catalog Result - NCBI
https://www.ncbi.nlm.nih.gov/nlmcatalog/101679844
Find a library that holds this journal: http://worldcat.org/issn/23918306
Journal Language(s): English
PBN Poland
https://pbn.nauka.gov.pl/sedno-webapp/journals/49068
POL-index
https://pbn.nauka.gov.pl/polindex-webapp/browse/journal/journal-c39c8169-88d2-45db-9e7f-d948ce9981c4
BASE
Redaction, Publisher and Editorial Office
Instytut Kultury Fizycznej Uniwersytet Kazimierza Wielkiego w Bydgoszczy, Institute of Physical Education Kazimierz Wielki University in Bydgoszcz, Poland 85-091 Bydgoszcz ul. Sportowa 2 www.ukw.edu.pl Copyright by Instytut Kultury Fizycznej UKW w Bydgoszczy http://ojs.ukw.edu.pl/index.php/johs Open Access ISSN 2391-8306 formerly ISSN: 1429-9623 / 2300-665X
The journal has been approved for inclusion in ERIH PLUS.
The ERIH PLUS listing of the journal is available at https://dbh.nsd.uib.no/publiseringskanaler/erihplus/periodical/info?id=485984
SIC Science citation index (calculated on the basis of TCI and Page Rank) 0
Russian Impact factor 0.16
Indexed in Index Copernicus Journals Master List.
http://journals.indexcopernicus.com/Journal+of+Education+Health+and+Sport,p24782242,3.html
ICV 2018 = 95.95 ICV 2017 = 91.30 ICV 2016 = 84.69 ICV 2015 = 93.34 ICV 2014 = 89.51 Standardized Value: 8.27 ICV 2013: 7.32 ICV 2012: 6.41 ICV 2011: 5.48
The InfoBase Index IBI Factor for the year 2015 is 3.56 in InfoBase Index.com.
Website: www.infobaseindex.com
Universal Impact Factor 1.78 for year 2012. (http://www.uifactor.org/AppliedJournals.aspx)
Indexed in Polish Scholarly Bibliography (PBN) (PBN Polska Bibliografia Naukowa) (https://pbn.nauka.gov.pl/journals/36616)
is a portal of the Polish Ministry of Science and Higher Education, collecting information on publications of Polish scientists and on Polish and foreign scholarly journals. Polish Scholarly Bibliograhpy is a part of POL-on - System of Information on Higher Education. It is operated by the Interdisciplinary Centre for Mathematical and Computational Modelling, University of Warsaw.
Indexed in Russian Sciences Index Российский индекс научного цитирования (РИНЦ) http://elibrary.ru/contents.asp?titleid=37467
Indexed in Arianta Polish scientific and professional electronic journals Aneta Drabek i Arkadiusz Pulikowski
(http://www1.bg.us.edu.pl/bazy/czasopisma/czasop_full.asp?id=3595)