Object

PLMET:

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Title:

Ewolucja podatku od spadków i darowizn z punktu widzenia celów ekonomicznych

Alternative title:

Evolution of donation and inheritance taxes in the aspect of economic targets

Creator:

Czerniec, Marcin

Subject and Keywords:

podatek od spadków i darowizn

Description:

Tyt. zeszytu: Dynamika działalności gospodarczej w warunkach globalizacji

Abstract:

The article describes economic role of donation and inheritance taxes. In the first part of the article the author presents evolution of these taxes, from ancient times to present, and also considers functioning of these taxes in Poland from times of the First Republic of Poland. The role of these taxes in Poland from the 90’s to present is thoroughly analysed. In conclusion the author states that donation and inheritance taxes do not play the fundamental role in realization of economic aims and do not have a significant influence on economic development.

Place of publishing:

Wrocław

Publisher:

Wydawnictwo Uniwersytetu Wrocławskiego

Contributor:

Olszewski, Leon (1940- ). Red.

Date issued:

2007

Date copyrighted:

2007

Detailed Type:

czasopisma online

Identifier:

oai:repozytorium.uni.wroc.pl:96490   ISSN 0239-6661   ISBN 978-83-229-2903-2

Language:

eng   fre   pol

Relation:

Acta Universitatis Wratislaviensis, ISSN 0239-6661 ; no 3018. Ekonomia ; 15, s. 271-295

WUL Catalog:

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Is version of:

Czasopisma Naukowe w Sieci

Rights holder:

Copyright by Wydawnictwo Uniwersytetu Wrocławskiego Sp. z o.o.

Location of original object:

Biblioteka Wydziału Prawa, Administracji i Ekonomii

Autor opisu:

WR U/PAdjm