| Autor: Michał Sosnowski | 59 |
Strony: 59-72
pełen tekst
THE IMPORTANCE OF PRINCIPLES OF TAXATION FOR THE TAX SYSTEM
Summary
In this article the author discusses the issue related to the role of the principles of taxation in developing efficient tax system as a tool of fiscal policy. He also describes the achievements of the theory of taxation in the tax rules, and then presents the different rules in terms of their impact on the quality of taxation law, situation of taxpayers and the level of effectiveness by the state to achieve socio-economic objectives.
pełen tekstTHE IMPORTANCE OF PRINCIPLES OF TAXATION FOR THE TAX SYSTEM
Summary
In this article the author discusses the issue related to the role of the principles of taxation in developing efficient tax system as a tool of fiscal policy. He also describes the achievements of the theory of taxation in the tax rules, and then presents the different rules in terms of their impact on the quality of taxation law, situation of taxpayers and the level of effectiveness by the state to achieve socio-economic objectives.