Tax Principles and the Tax System Rationality
AbstractIn 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.
|Publication size in sheets||0.4|
|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 English||tax, tax system, tax principles, fiscal policy|
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