Object's details: Mechanizmy powstawania oporu podatkowego

Description

• PLMET:
  
  http://confluence.man.poznan.pl/community/display/FBCMETGUIDE
• Title:
  
  
  Mechanizmy powstawania oporu podatkowego
• Alternative title:
  
  
  Formation of tax resistance
• Creator:
  
  
  Pest, Przemysław
  
• Subject and Keywords:
  
  
  tax
   ;
  tax resistance
   ;
  taxpayers
   ;
  tax avoidance
   ;
  tax evasion
   ;
  
  
  opór podatkowy
   ;
  podatnicy
   ;
  unikanie opodatkowania
   ;
  uchylanie się od opodatkowania
• Abstract:
  
  
  The article presents different theories explaining the formation of tax resistance. At the beginning author shows the possible taxpayers attitudes toward tax like tax compliance, tax avoidance and tax evasion. In the main part of the paper the author describes main psychological and economical theories which explain why taxpayers decide to take a risk and not to comply with their tax liabilities. Moreover, the author presents theories concerning mentality and morality of taxation. In conclusion the author express a need for a research in this area in the future.
• Place of publishing:
  
  Wrocław
• Publisher:
  
  Wydawnictwo Uniwersytetu Wrocławskiego
• Contributor:
  
  
  Winiarski, Marcin
  :
  Redaktor,
• Institution:
  
  
  Uniwersytet Wrocławski. Wydział Prawa, Administracji i Ekonomii
• Date issued:
  
  2010
• Date copyrighted:
  
  2010
• Detailed Type:
  
  
  czasopisma (wydawnictwa ciągłe)
   ;
  artykuł
• Identifier:
  
  oai:repozytorium.uni.wroc.pl:108859  ;
  ISSN 1733-5779
   ;
  ISSN 0239-6661
• Source:
  
  PAd 102060 II
• Language:
  
  pol
• Relation:
  
  Studenckie Prace Prawnicze, Administratywistyczne i Ekonomiczne, ISSN 1733-5779. Nr 8 (2010), s. 107-118
• Is version of:
  
  Czasopisma Naukowe w Sieci (CNS)
• Rights holder:
  
  Copyright by Wydawnictwo Uniwersytetu Wrocławskiego Sp. z o.o.
• Autor opisu:
  
  WR U/PAdbg

Object is located in the collections:

Additional information

• Creation date: 2020-05-28
• Last modification date: 2024-04-22
• Content object's number of views: 2380
• You could also download the object's description in these formats:
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   ;
  OAI-PMH
• Download IIIF manifest:
  https://repozytorium.uni.wroc.pl/iiif-manifest/manifest/108859/PDF.json