Object's details: Polski system podatkowy: diagnoza problemów oraz propozycja reformy

Description

• PLMET:
  
  http://confluence.man.poznan.pl/community/display/FBCMETGUIDE
• Title:
  
  
  Polski system podatkowy: diagnoza problemów oraz propozycja reformy
• Alternative title:
  
  
  Current situation and proposals for reform of Polish taxation system
• Creator:
  
  
  Sieroń, Arkadiusz
• Subject and Keywords:
  
  
  taxation system
   ;
  tax principles
   ;
  tax neutrality
   ;
  tax reform
   ;
  
  
  system podatkowy
   ;
  zasady podatkowe
   ;
  neutralność podatkowa
   ;
  reforma podatkowa
   ;
  podatki
• Description:
  
  Od 2013 pt.: Ekonomia - Wroclaw Economic Review
• Abstract:
  
  
  The aim of this paper is to present the main challenges of the Polish taxation system and to propose the necessary reforms. Based on the analysis, we conclude that the three main problems of the Polish taxation system are the lack of coherent structure based on clearly defi ned economic principles, high tax burdens, especially on labor and capital, and its complicated and business unfriendly character. Thus — on the basis of the theory of optimal taxation — we argue that the only role of the taxation should be the fi scal function. Based on the theory and experience of other countries, we suggest also lowering the tax burden on labor and capital, and making the tax system friendlier to taxpayers. This point is crucial, since the instability and complexity of the tax law are also very important issues, although often overlooked by economists who tend to focus on the tax burden. Therefore, this paper attempts to fi ll this gap
• Place of publishing:
  
  Wrocław
• Publisher:
  
  Wydawnictwo Uniwersytetu Wrocławskiego
• Contributor:
  
  
  Dybał, Mariusz
  :
  Redaktor,
   ;
  Kwaśnicki, Witold
  :
  Redaktor,
   ;
  Machaj, Mateusz
  :
  Redaktor,
• Date issued:
  
  2015
• Date copyrighted:
  
  2015
• Resource Type:
  
  
  tekst
• Detailed Type:
  
  
  czasopisma online
• Identifier:
  
  oai:repozytorium.uni.wroc.pl:94440  ;
  ISSN 2084-4093
• Language:
  
  pol
   ;
  eng
• Relation:
  
  Acta Universitatis Wratislaviensis, ISSN 0239-6661 ; no 3666. Ekonomia, ISSN 2084-4093 ; 21/1, s. 9-40
• WUL Catalog:
  
  
  https://katalog.bu.uni.wroc.pl/lib/item?id=chamo:109884
• 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

Object is located in the collections:

Additional information

• Creation date: 2019-02-25
• Last modification date: 2024-04-24
• Content object's number of views: 2739
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• Download IIIF manifest:
  https://repozytorium.uni.wroc.pl/iiif-manifest/manifest/94440/PDF.json