Polish tax system overview

The article analyses the “tax system” concept. The authors have mainly referred to the views of the Polish tax law doctrine. The analysis also covers issues on public levies, with a particular emphasis on taxes, their most important components. The article also presents issues concerning the classif...

Full description

Bibliographic Details
Main Authors: Jacek Wantoch-Rekowski, Martyna Wilmanowicz
Format: Article
Language:Polish
Published: Wydawnictwo Naukowe Uniwersytetu Mikołaja Kopernika 2019-12-01
Series:Prawo Budżetowe Państwa i Samorządu
Subjects:
Online Access:https://apcz.umk.pl/czasopisma/index.php/PBPS/article/view/PBPS.2019.023