Object's details: Ewolucja podatku od spadków i darowizn z punktu widzenia celów ekonomicznych

Description

• PLMET:
  
  http://confluence.man.poznan.pl/community/display/FBCMETGUIDE
• 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
  :
  Redaktor,
• Date issued:
  
  2007
• Date copyrighted:
  
  2007
• Resource Type:
  
  
  tekst
• Detailed Type:
  
  
  czasopisma online
• Identifier:
  
  oai:repozytorium.uni.wroc.pl:96490  ;
  ISSN 0239-6661
   ;
  ISBN 978-83-229-2903-2
• Language:
  
  pol
• Abstract Language :
  
  eng
• Relation:
  
  Acta Universitatis Wratislaviensis, ISSN 0239-6661 ; no 3018. Ekonomia ; 15, s. 271-295
• 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: 2019-09-30
• Last modification date: 2024-12-11
• Content object's number of views: 1701
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   ;
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• Download IIIF manifest:
  https://repozytorium.uni.wroc.pl/iiif-manifest/manifest/96490/PDF.json