- Tytuł:
-
Daniny publiczne jako źródło dochodów budżetowych w Polsce
Public levies as a source of budget incomes in Poland - Autorzy:
- Felis, Paweł
- Powiązania:
- https://bibliotekanauki.pl/articles/11541678.pdf
- Data publikacji:
- 2017
- Wydawca:
- Kancelaria Sejmu. Biuro Analiz Sejmowych
- Tematy:
-
public levies in Poland
public incomes
Value Added Tax
Personal Income Tax
Corporate Income Tax - Opis:
- The article aims to analyse and assess the amount, stability and importance of Poland’s most important tax revenues. It also attempts to define the main factors which determine their levels. The first section presents characteristic elements of public levies in accordance with the relevant Polish regulations. Next, the determinants of tax revenues and their types that have major influence on the budget incomes, are discussed. The final, empirical part of the study presents the level of tax revenues in Poland and the changes in their structure in 2000–2016.
- Źródło:
-
Studia BAS; 2017, 4(52); 9-37
2080-2404
2082-0658 - Pojawia się w:
- Studia BAS
- Dostawca treści:
- Biblioteka Nauki
Artykuł