Do the Social Insurance Contributions Payable in Poland Constitute a Tax?
DOI : 10.36250/00749.57
Megjelenés dátuma : 2019
Oldalszám : 595-604
Dokumentum típusa : tanulmány
Kulcsszó : tax, social security contribution, Társadalomtudományok, Társadalomtudományok/Állam- és jogtudományok
Kolligátumi fejrekord : http://hdl.handle.net/20.500.12944/14704
Absztrakt :
Among the enforced public levies in Poland, taxes and social security contributions are certainly the ones of the greatest significance. There are major similarities between them, however differences are also noticeable. On the economic level, contributions are even referred to as an exceptional tax. The aim of the study is to determine – on the legal level – whether it is reasonable to consider the contributions payable in Poland a tax.
A tételhez tartozó fájlok
Név: Jacek_Wantoch-Rekowski_Do_the_Social_insurance_Contributions_595-604.pdf
Méret: 184.4Kb
Formátum: PDF
Leírás: tanulmány