iconicon Zobacz szczegóły

TAXATION OF THE REAL ESTATE AND A RULE OF TAX JUSTICE (SELECTED THEORETICAL PROBLEMS)

Miniatura
Data
2018
Inny tytuł
Typ
Artykuł recenzyjny
Autorzy
Redaktor
dc.contributor.advisor
Dyscyplina PBN
Ekonomia i finanse
Czasopismo lub seria
International Journal of Legal Studies ( IJOLS )
ISSN
2543-7097
2544-9478
ISBN
DOI
10.5604/01.3001.0013.0023
Strona internetowa
Wydawca
Wydawca
Wydanie
Numer
Strony od-do
Tytuł monografii
item.page.defence
Tytuł tomu
Projekty badawcze
Jednostki organizacyjne
Numer czasopisma
Opis
Rodzaj licencji
cc-by-nccc-by-nc
Abstrakt (en)
The criterion of objective (horizontal and vertical) fairness is problematic because it is difficult to decide which groups should pay higher taxes and how much these taxes should be higher. Despite numerous controversies, economists agree on two issues. First, the net effect of taxes should be progressive, i.e. the distribution of income after taxes should be less varied than before tax. Secondly, the surpluses obtained should be distributed to increase the income of more talented or poor people. The necessity to indicate the group, to which this surplus would be hit, causes another theoretical and practical problem.
Konferencja
Pliki
TAXATION OF THE REAL ESTATE AND A RULE OF TAX JUSTICE (SELECTED THEORETICAL PROBLEMS).pdf(1.44 MB)
Kolekcje
Artykuły w czasopismach