<abstract xmlns="http://www.w3.org/1999/xhtml">

<p>The analysis undertaken in this article is of the migration of natural persons, self-employed and not self-employed, for economic (including tax) reasons, which has been recorded among the citizens of Belarus, Ukraine, Poland, and Vietnam. Tax migration, which is a type of economic migration of individuals, including those engaged in business, is one of the forms of reaction to taxes and tax reforms introduced in a country and the shape of the system of tax preferences. This study aims to examine the conditions of income taxation of individuals in the countries studied (Poland, Belarus, Ukraine, and Vietnam). The shape of the tax system has been or could be a premise for the migration of individuals from Poland to other countries, as well as from the countries studied to Poland. The reason for choosing these countries for the analysis of this phenomenon was the well-established scholarly cooperation of the Polish authors with authors representing public universities in Vietnam, Ukraine, and Belarus, as well as the available statistical data confirming the fact that residents of these countries account for the largest number of permanent and temporary residence permits given in Poland. It was considered that a comparison of legal solutions to the income taxation of taxpayers in the indicated countries, given the significant level of migration to Poland, can lead to exciting conclusions due to the differences in their legal systems, economic development, and tax systems.</p>
</abstract>

The analysis undertaken in this article is of the migration of natural persons, self-employed and not self-employed, for economic (including tax) reasons, which has been recorded among the citizens of Belarus, Ukraine, Poland, and Vietnam. Tax migration, which is a type of economic migration of individuals, including those engaged in business, is one of the forms of reaction to taxes and tax reforms introduced in a country and the shape of the system of tax preferences. This study aims to examine the conditions of income taxation of individuals in the countries studied (Poland, Belarus, Ukraine, and Vietnam). The shape of the tax system has been or could be a premise for the migration of individuals from Poland to other countries, as well as from the countries studied to Poland. The reason for choosing these countries for the analysis of this phenomenon was the well-established scholarly cooperation of the Polish authors with authors representing public universities in Vietnam, Ukraine, and Belarus, as well as the available statistical data confirming the fact that residents of these countries account for the largest number of permanent and temporary residence permits given in Poland. It was considered that a comparison of legal solutions to the income taxation of taxpayers in the indicated countries, given the significant level of migration to Poland, can lead to exciting conclusions due to the differences in their legal systems, economic development, and tax systems.

The Rationale for Economic Migration in Selected Countries of Eurasia with Particular Reference to the Taxation of Individuals (Self-Employed and Non-Business) with Income Tax: An Overview Approach

Ivan Franko L’viv National University (IFNUL)

University of Economics and Law, Vietnam National University

Białostockie Studia Prawnicze

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.

The analysis undertaken in this article is of the migration of natural persons, self-employed and not self-employed, for economic (including tax) reasons,...

The Rationale for Economic Migration in Selected Countries of Eurasia with Particular Reference to the Taxation of Individuals (Self-Employed and Non-Business) with Income Tax: An Overview Approach

Publié en ligne: 11 mars 2023

Pages: 241 - 267

Reçu: 06 mai 2022

Accepté: 31 oct. 2022

DOI: https://doi.org/10.15290/bsp.2023.28.01.14

Mots clés
economic migration, income tax, taxation, tax competition, tax system

© 2023 Edyta Rutkowska-Tomaszewska, published by Sciendo

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.

The Rationale for Economic Migration in Selected Countries of Eurasia with Particular Reference to the Taxation of Individuals (Self-Employed and Non-Business) with Income Tax: An Overview Approach

Publié en ligne: 11 mars 2023

Pages: 241 - 267

Reçu: 06 mai 2022

Accepté: 31 oct. 2022

DOI: https://doi.org/10.15290/bsp.2023.28.01.14

Mots cléseconomic migration, income tax, taxation, tax competition, tax system

© 2023 Edyta Rutkowska-Tomaszewska, published by Sciendo

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.

Mots clés
economic migration, income tax, taxation, tax competition, tax system