@misc{Sokołowski_Jerzy_Konkurencyjność_2005,
 author={Sokołowski, Jerzy},
 year={2005},
 rights={Wszystkie prawa zastrzeżone (Copyright)},
 description={Prace Naukowe Akademii Ekonomicznej we Wrocławiu; 2005; nr 1071, t. 2, s. 352-356},
 publisher={Wydawnictwo Akademii Ekonomicznej im. Oskara Langego we Wrocławiu},
 language={pol},
 abstract={The author analyses the level of competitiveness of the Polish tax system against OECD countries. The first aspect undergoing a comparative analysis is the rates of personal income tax, corporate income tax, and VAT. The article also points out that competitiveness of a tax system depends not only on the rates applied, but also on long-term predictability of tax law. An other implication discussed is the possibility of influencing investors' decisions through local taxes.},
 title={Konkurencyjność polskiego systemu podatkowego na tle państw należących do OECD},
 type={artykuł},
}