- Tytuł:
-
Podatek od dochodów ludności. Doświadczenia i kierunki zmian
Income Tax. Experience and Directions of Changes - Autorzy:
- Krajewska, Anna
- Powiązania:
- https://bibliotekanauki.pl/articles/906099.pdf
- Data publikacji:
- 1992
- Wydawca:
- Uniwersytet Łódzki. Wydawnictwo Uniwersytetu Łódzkiego
- Opis:
- In the highly-developed countries taxes on populations incomes constitute the main source of the state budgetary revenues today. On the other hand, a common characteristic of the tax policy is a low share of taxes on incomes of companies in overall budgetary revenues. In the socialist countries the main source of budgetary revenues are taxes flowing from state-owned companies. In order to ensure a higher effectiveness of their performance it would be most desirable to equip companies with greater freedom in taking economic decisions and decrease their financial burdens in relation to the state budget. On the other hand, there arises a necessity of increasing budgetary revenues through imposing a bigger tax burden on the population - directly (tax on population's incomes) and indirectly (turnover tax or value-added tax). Such directiup of changes has been adopted by reforms introduced in the Hungarian . tax system. A similar tax reform is also being prepared in Poland.
- Źródło:
-
Acta Universitatis Lodziensis. Folia Oeconomica; 1992, 121
0208-6018
2353-7663 - Pojawia się w:
- Acta Universitatis Lodziensis. Folia Oeconomica
- Dostawca treści:
- Biblioteka Nauki
Artykuł