Tax Principles and the Tax System Rationality

Michał Sosnowski

Abstract

In this article the author discusses the issue related to the role of the principles of taxation in developing efficient tax system as a tool of fiscal policy. It also describes the achievements of the theory of taxation in the tax principles, and then presents the the different rules in terms of their impact on the quality of taxation law, situation of taxpayers and the level of effectiveness by the state to achieve socio-economic objectives.
Author Michał Sosnowski (EMaT / DEaEP)
Michał Sosnowski,,
- Department of Economics and Economic Policy
Pages199-206
Publication size in sheets0.4
Book Jedlicka Pavel (eds.): The International Conference Hradec Economic Days 2015. Economic Development and Management of Regions. Peer-Reviewed Conference Proceedings, Vol. 5, 2015, Gaudeamus, ISBN 978-80-7435-550-9, 354 p.
Keywords in Englishtax, tax system, tax principles, fiscal policy
Languageen angielski
Score (nominal)15
ScoreMinisterial score = 15.0, 06-11-2019, BookChapterMatConfByConferenceseries
Ministerial score (2013-2016) = 15.0, 06-11-2019, BookChapterMatConfByConferenceseries
Citation count*
Cite
Share Share

Get link to the record


* presented citation count is obtained through Internet information analysis and it is close to the number calculated by the Publish or Perish system.
Back