- Tytuł:
- Fairness and ethics of taxation as contemporary challenges of tax law
- Autorzy:
- Parente, Salvatore
- Powiązania:
- https://bibliotekanauki.pl/articles/2131383.pdf
- Data publikacji:
- 2022-07-18
- Wydawca:
- Uniwersytet Warmińsko-Mazurski w Olsztynie
- Tematy:
-
Functions and contemporary challenges of tax law
fairness
tax ethics
constitutional values
primary functions of taxation - Opis:
- Fairness and ethics of taxation arise as contemporary challenges of tax law, a public legal science that deals with the study of taxation and its applications. The ethical connotation of tax law, strictly connected to the legal profiles, requires the examination of the acquisitive, redistributive and promotional purposes of taxation, which are among the primary functions of tax law.
- Źródło:
-
Civitas et Lex; 2022, 35, 3; 33-44
2392-0300 - Pojawia się w:
- Civitas et Lex
- Dostawca treści:
- Biblioteka Nauki
Artykuł