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State Autonomy in Shaping Tax Policies: Facts and Myths Based on the Situation in OECD Countries

Author

Listed:
  • Tomkiewicz Jacek

    (Kozminski University,59 Jagiellonska St., 03-301Warsaw, Poland)

  • Postuła Marta

    (University of Warsaw,1/3 Szturmowa St., 03-678Warszawa, Poland)

Abstract

Purpose: Capital flows, tax competition, multinational companies and tax havens weakens governments’ ability to lead independent tax policy. This race to the bottom, especially in the case of CIT rate, seems to work. Aim of the text is to show that the governments are not as powerless as it is often claimed. Despite common opinion, nation­states retain a relatively significant autonomy in creating their own fiscal policies, including tax instruments. Size of funds kept in tax havens have not been growing for few years and international cooperation of tax authorities is more and more efficient in dealing with the tax fraud.

Suggested Citation

  • Tomkiewicz Jacek & Postuła Marta, 2020. "State Autonomy in Shaping Tax Policies: Facts and Myths Based on the Situation in OECD Countries," Journal of Management and Business Administration. Central Europe, Sciendo, vol. 28(1), pages 83-97, June.
    • Handle: RePEc:vrs:jmbace:v:28:y:2020:i:1:p:83-97:n:5
    DOI: 10.7206/cemj.2658-0845.23
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    Cited by:

    1. Sunardi Sunardi & Theresia Woro Damayanti & Supramono Supramono & Yustinus Budi Hermanto, 2022. "Gender, Perception of Audits, Access to Finance, and Self-Assessed Corporate Tax Compliance," Economies, MDPI, vol. 10(3), pages 1-12, March.

    More about this item

    Keywords

    tax competition; tax autonomy of states; tax havens; tax policy;
    All these keywords.

    JEL classification:

    • H10 - Public Economics - - Structure and Scope of Government - - - General
    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
    • K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law
    • G31 - Financial Economics - - Corporate Finance and Governance - - - Capital Budgeting; Fixed Investment and Inventory Studies

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