dr Andrzej Karpowicz

Podatek optymalny, wpływ podatków na gospodarkę, polityka fiskalna, determinanty podatkowych wpływów budżetowych.

1. A Karpowicz, WHY REVENUES FROM PAYROLL TAXES DO NOT FOLLOW TRENDS IN TAXATION OF INCOME OF CORPORATIONS?, Economic and Social Development: Book of Proceedings, 2018
2. A Karpowicz, E Majewska, CORPORATE INCOME TAX REVENUE DETERMINANTS: HOW IMPORTANT IS THE TAX RATE?, Economic and Social Development: Book of Proceedings, 2018
3. A Karpowicz, Corporate income tax rates in the eu member states: Why lower means better, e-Finanse: Financial Internet Quarterly 14 (3), 2018
4. A Karpowicz, Why the EU-15 Maintains Higher CIT Rates than the New Member States? International Journal of Management and Economics 42 (1), 2014
5. A Karpowicz, EU-15 countries, new member states and harmonization of corporate income tax, University of Szeged Doctoral School in Economics. 2014