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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Main Author: Danuta Mliczewska
Format: Article
Language:English
Published: University of Finance and Management, Warsaw; Vistula University 2008-03-01
Series:Contemporary Economics
Online Access:http://ce.vizja.pl/en/download-pdf/id/41
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spelling 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
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