Temat: tax fairness - Katalog OPAC zbiorów

Skocz do pozycji: 1.

Tytuł:: The tax-free amount as an instrument for implementing the tax fairness principle
Autorzy:: Pomorska, Alicja
Powiązania:: https://bibliotekanauki.pl/articles/1986837.pdf
Data publikacji:: 2018
Wydawca:: Akademia Leona Koźmińskiego w Warszawie
Tematy:: personal income tax
tax free amount
tax fairness
Opis:: This paper is devoted to analysis and evaluation of recent changes that have taken place in the structure of Polish personal income tax, with particular emphasis on tax-free amount. The main effect of these changes is the increase of the tax-free minimum in comparison to the level of subsistence minimum as well as the statutory obligation of the Minister of Finance to verify both these volumes. The authoress positively assesses the introduced changes, noting that they should be treated as an introduction to the discussion on a new model of taxation of natural persons in Poland.
Źródło:: Krytyka Prawa. Niezależne Studia nad Prawem; 2018, 10, 1; 193-215
2080-1084
2450-7938
Pojawia się w:: Krytyka Prawa. Niezależne Studia nad Prawem
Dostawca treści:: Biblioteka Nauki

Artykuł

Skocz do pozycji: 2.

Tytuł:: Procedural fairness, a sense of alienation and paying taxes
Autorzy:: Niesiobędzka, Małgorzata
Kołodziej, Sabina
Powiązania:: https://bibliotekanauki.pl/articles/1198521.pdf
Data publikacji:: 2019
Wydawca:: Akademia Leona Koźmińskiego w Warszawie
Tematy:: tax
procedural fairness
sense of alienation
common good
Opis:: This paper presents the results of two studies analysing the impact of procedural fairness and a sense of alienation on real tax payments in the public goods game. Study 1 showed that an unfair procedure of determining the rules of the game increases the frequency of tax evasion. In Study 2, tax evasion was associated with a sense of alienation induced in the subjects, understood as a conviction about the ineffectiveness of one’s own actions. The results of the studies presented in this paper indicate the importance of the treatment of taxpayers by the tax system as a factor infl uencing the propensity for tax fraud.
Źródło:: Decyzje; 2019, 31; 57-71
1733-0092
2391-761X
Pojawia się w:: Decyzje
Dostawca treści:: Biblioteka Nauki

Artykuł

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