Podstawowe kategorie podatkowe w ekonomii zrównoważonego rozwoju
Basic Tax Categories in Economics of Sustainable Development
Author(s): Maciej CieślukowskiSubject(s): Public Finances
Published by: Wydawnictwo Naukowe Uniwersytetu Marii Curie-Sklodowskiej
Keywords: zrównoważony rozwój; system podatkowy; kategorie podatkowe;sustainable development; tax system; tax categories
Summary/Abstract: After the crisis 2008+ the criticism of traditional economics intensified and economists started to formulate alternative paths of economic development. One of them is sustainable development based on firm and integrated economic, socio-cultural and ecological order. Such development should be supported by the rational, i.e. sustainable tax system. Construction of the system should begin with organization of main tax categories. The paper defines a conception of sustainable tax system and presents main tax categories in a new economic order.
Journal: Annales Universitatis Mariae Curie-Skłodowska, Sectio H Oeconomia
- Issue Year: L/2016
- Issue No: 1
- Page Range: 83-91
- Page Count: 9
- Language: Polish