Controversial around Tax and Taxation System
The topic of the analysis is concepts of a tax and taxation systems, which are used by the representatives of various scientific disciplines, above others finance, economics and tax law. Contrary to those using the above terminology referring to taxes and taxation systems, neither taxes nor taxation...
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University of Finance and Management, Warsaw; Vistula University
2008-03-01
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Series: | Contemporary Economics |
Online Access: | http://ce.vizja.pl/en/download-pdf/id/41 |
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doaj-1fb44bf965ee47948205ef24151cdef62020-11-25T00:38:12ZengUniversity of Finance and Management, Warsaw; Vistula UniversityContemporary Economics2084-08452008-03-01211178Controversial around Tax and Taxation SystemDanuta MliczewskaThe topic of the analysis is concepts of a tax and taxation systems, which are used by the representatives of various scientific disciplines, above others finance, economics and tax law. Contrary to those using the above terminology referring to taxes and taxation systems, neither taxes nor taxation systems are, despite appearances, univocal and explicit concepts. The analysis presents the chosen definitions of taxes and taxation systems, across which we can come on the grounds of the disciplines mentioned above: finance, tax law and economics as well as the authorís of the analysis comments on the concepts.http://ce.vizja.pl/en/download-pdf/id/41 |
collection |
DOAJ |
language |
English |
format |
Article |
sources |
DOAJ |
author |
Danuta Mliczewska |
spellingShingle |
Danuta Mliczewska Controversial around Tax and Taxation System Contemporary Economics |
author_facet |
Danuta Mliczewska |
author_sort |
Danuta Mliczewska |
title |
Controversial around Tax and Taxation System |
title_short |
Controversial around Tax and Taxation System |
title_full |
Controversial around Tax and Taxation System |
title_fullStr |
Controversial around Tax and Taxation System |
title_full_unstemmed |
Controversial around Tax and Taxation System |
title_sort |
controversial around tax and taxation system |
publisher |
University of Finance and Management, Warsaw; Vistula University |
series |
Contemporary Economics |
issn |
2084-0845 |
publishDate |
2008-03-01 |
description |
The topic of the analysis is concepts of a tax and taxation systems, which are used by the representatives of various scientific disciplines, above others finance, economics and tax law. Contrary to those using the above terminology referring to taxes and taxation systems, neither taxes nor taxation systems are, despite appearances, univocal and explicit concepts. The analysis presents the chosen definitions of taxes and taxation systems, across which we can come on the grounds of the disciplines mentioned above: finance, tax law and economics as well as the authorís of the analysis comments on the concepts. |
url |
http://ce.vizja.pl/en/download-pdf/id/41 |
work_keys_str_mv |
AT danutamliczewska controversialaroundtaxandtaxationsystem |
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