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

cris.lastimport.scopus2024-09-18T01:30:25Z
dc.abstract.enThe 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.
dc.affiliationAdministracji i Nauk Społecznych
dc.contributor.authorMariusz Paździor
dc.contributor.authorTomasz Wołowiec
dc.date.accessioned2024-07-09T11:24:07Z
dc.date.available2024-07-09T11:24:07Z
dc.date.issued2018
dc.identifier.doi10.5604/01.3001.0013.0023
dc.identifier.issn2543-7097
dc.identifier.issn2544-9478
dc.identifier.urihttps://repo.akademiawsei.eu/handle/item/419
dc.languageen
dc.pbn.affiliationeconomics and finance
dc.relation.ispartofInternational Journal of Legal Studies ( IJOLS )
dc.rightsCC-BY-NC
dc.subject.entaxation
dc.subject.enreal estate tax
dc.subject.enfairness in taxation
dc.titleTAXATION OF THE REAL ESTATE AND A RULE OF TAX JUSTICE (SELECTED THEORETICAL PROBLEMS)
dc.typeReviewArticle
dspace.entity.typePublication
oaire.citation.issue2
oaire.citation.volume4