Polish tax system overview

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:
tax system
taxes
Online Access:https://apcz.umk.pl/czasopisma/index.php/PBPS/article/view/PBPS.2019.023
id doaj-988b80766bd142cab7a8816c858ab3d5
record_format Article
spelling doaj-988b80766bd142cab7a8816c858ab3d52020-11-25T01:28:23ZpolWydawnictwo Naukowe Uniwersytetu Mikołaja KopernikaPrawo Budżetowe Państwa i Samorządu2300-98532353-70862019-12-017492710.12775/PBPS.2019.023Polish tax system overviewJacek Wantoch-Rekowski0https://orcid.org/0000-0002-1606-7790Martyna Wilmanowicz1https://orcid.org/0000-0003-1847-9905Nicolaus Copernicus University in TorunNicolaus Copernicus University in TorunThe 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 classification of taxes and their structure.https://apcz.umk.pl/czasopisma/index.php/PBPS/article/view/PBPS.2019.023tax systemtaxes
collection DOAJ
language Polish
format Article
sources DOAJ
author Jacek Wantoch-Rekowski
Martyna Wilmanowicz
spellingShingle Jacek Wantoch-Rekowski
Martyna Wilmanowicz
Polish tax system overview
Prawo Budżetowe Państwa i Samorządu
tax system
taxes
author_facet Jacek Wantoch-Rekowski
Martyna Wilmanowicz
author_sort Jacek Wantoch-Rekowski
title Polish tax system overview
title_short Polish tax system overview
title_full Polish tax system overview
title_fullStr Polish tax system overview
title_full_unstemmed Polish tax system overview
title_sort polish tax system overview
publisher Wydawnictwo Naukowe Uniwersytetu Mikołaja Kopernika
series Prawo Budżetowe Państwa i Samorządu
issn 2300-9853
2353-7086
publishDate 2019-12-01
description 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 classification of taxes and their structure.
topic tax system
taxes
url https://apcz.umk.pl/czasopisma/index.php/PBPS/article/view/PBPS.2019.023
work_keys_str_mv AT jacekwantochrekowski polishtaxsystemoverview
AT martynawilmanowicz polishtaxsystemoverview
_version_ 1725102045474586624

Similar Items