@misc{Huchla_Andrzej_Taxation_2015,
 author={Huchla, Andrzej},
 copyright={Copyright by Andrzej Huchla},
 address={Wrocław},
 howpublished={online},
 year={2015},
 publisher={E-Wydawnictwo. Prawnicza i Ekonomiczna Biblioteka Cyfrowa. Wydział Prawa, Administracji i Ekonomii Uniwersytetu Wrocławskiego},
 language={pol},
 abstract={The proximity of state borders facilitates international personal contacts. In those areas residents may choose their place of shopping, economic activity and settlement. The economic aspect of such decisions is partly determined by differences in taxation systems in neighboring countries. There are no special rules on taxation of local cross-border movement, therefore it falls under general regulations. However, the local character of cross-border relations makes restrictions easily avoidable and their execution not always purposeful.},
 title={Taxation as element of international close-border relations},
 keywords={Laffer Curve, small boarder traffic, excise tax},
}