Ability-to-pay Principle and the Structure of Personal Income Tax in Poland - Selected Issues
DOI : 10.36250/00749.61
Megjelenés dátuma : 2019
Oldalszám : 639-647
Dokumentum típusa : tanulmány
Kulcsszó : ability-to-pay, personal income tax, tax progression, tax-free amount, Társadalomtudományok, Társadalomtudományok/Állam- és jogtudományok
Kolligátumi fejrekord : https://tudasportal.uni-nke.hu/xmlui/handle/20.500.12944/14704
Absztrakt :
The ability-to-pay principle is one of the two principles that legitimise the collection of taxes. it pertains to the correct distribution of the tax burden that gives rise to a great deal of controversy and disputes in the theory and practice of financial law. The objective of this article is to demonstrate whether the Polish legal structure of personal income tax enables the distribution of tax burdens among citizens in accordance with this principle.
A tételhez tartozó fájlok
Név: Robert_Zielinski_Ability-to-paly_Principle_and_Structure_639-647.pdf
Méret: 187.4Kb
Formátum: PDF
Leírás: tanulmány
