Object's details: Sankcje podatkowe jako instrument presji ekonomicznej wobec Federacji Rosyjskiej w kontekście wojny w Ukrainie

Description

• PLMET:
  
  http://confluence.man.poznan.pl/community/display/FBCMETGUIDE
• Title:
  
  
  Sankcje podatkowe jako instrument presji ekonomicznej wobec Federacji Rosyjskiej w kontekście wojny w Ukrainie
• Alternative title:
  
  
  Tax sanctions as an instrument of economic pressure on the Russian Federation in the context of the war in Ukraine
• Group publication title:
  
  
  Acta Universitatis Wratislaviensis. Studia nad Autorytaryzmem i Totalitaryzmem. 2023, 45, nr 3
• Creator:
  
  
  Lipniewicz, Rafał
  
• Subject and Keywords:
  
  
  economic sanctions
   ;
  Russia
   ;
  Ukraine
   ;
  tax cooperation
   ;
  exchange of information
   ;
  foreign income
   ;
  
  
  sankcje ekonomiczne
   ;
  Rosja
   ;
  Ukraina
   ;
  współpraca podatkowa
   ;
  wymiana informacji
   ;
  dochód zagraniczny
• Description:
  
  
  Is a continuation of: Acta Universitatis Wratislaviensis. Studia nad Faszyzmem i Zbrodniami Hitlerowskimi ; 1 (1974) – 33 (2011) ; ISSN 0137-1126
   ;
  
  
  Stanowi kontynuację: Acta Universitatis Wratislaviensis. Studia nad Faszyzmem i Zbrodniami Hitlerowskimi ; 1 (1974) – 33 (2011) ; ISSN 0137-1126
• Abstract:
  
  
  The paper presents legal and economic aspects of tax sanctions imposed by some countries (international organizations) on the Russian Federation in response to this country’s aggression against Ukraine in February 2022. The main research question is whether tax restrictions against Russia are fiscally and economically severe enough to make an impact on Russian political and military decisions in the context of the invasion as Moscow’s budget deficit is getting higher. The conducted research shows that due to the symmetry (the mirror effect) of adverse tax consequences (and also economic consequences) associated with the imposition of most of tax sanctions, even countries that strongly support Ukraine in the war have not decided to adapt such restrictive measures against the Russian Federation that could significantly affect fiscal situation in Russia and, above all, reduce tax benefits resulting from international tax treaties, which still apply to Russian taxpayers who conduct cross-border business activity and invest abroad.
• Place of publishing:
  
  
  Wrocław
• Publisher:
  
  
  Wydawnictwo Uniwersytetu Wrocławskiego
   ;
  Wydawnictwo „Szermierz” sp. z o.o.
• Contributor:
  
  
  Scheffler, Tomasz
  :
  Redaktor,
• Date issued:
  
  2023
• Resource Type:
  
  
  text
   ;
  
  
  tekst
• Detailed Type:
  
  
  article
   ;
  
  
  artykuł
• Identifier:
  
  oai:repozytorium.uni.wroc.pl:141707  ; https://doi.org/10.19195/2300-7249.45.3.7  ;
  ISSN 0239-6661 (AUWr)
   ;
  ISSN 2300-7249 (SnAiT)
• Source:
  
  PAd P 101182 II
• Language:
  
  pol
• Abstract Language :
  
  eng
• Relation:
  
  
  Acta Universitatis Wratislaviensis, 0239-6661, No 4236
• Is version of:
  
  
  Czasopisma Naukowe w Sieci
• Access rights:
  
  
  Attribution
   ;
  
  
  Uznanie autorstwa
• License:
  
  
  Creative Commons - Attribution (CC BY 4.0)
   ; https://creativecommons.org/licenses/by/4.0/deed.en  ;
  
  
  Creative Commons - Uznanie autorstwa (CC BY 4.0)
   ; https://creativecommons.org/licenses/by/4.0/deed.pl
• Rights holder:
  
  
  Copyright by Autorzy, Wydawnictwo Uniwersytetu Wrocławskiego oraz Wydawnictwo „Szermierz” sp. z o.o., Wrocław 2024
• Autor opisu:
  
  WR U/PAdks

Object is located in the collections:

Additional information

• Creation date: 2025-01-29
• Last modification date: 2025-01-29
• Content object's number of views: 9
• You could also download the object's description in these formats:
  RDF
   ;
  OAI-PMH
• Download IIIF manifest:
  https://repozytorium.uni.wroc.pl/iiif-manifest/manifest/141707/PDF.json