DANINY PUBLICZNE A EWOLUCJA PODATKÓW MAJĄTKOWYCH
PUBLIC TRIBUTE AND EVOLUTION OF PROPERTY TAXES
Author(s): Ryszard Białek, Sylwester Bogacki, Lenka DuboviskaSubject(s): Law, Constitution, Jurisprudence, National Economy, Financial Markets
Published by: Międzynarodowy Instytut Innowacji "Nauka - Edukacja - Rozwój"
Keywords: public tribute; taxation; rule of tax justice; property taxes
Summary/Abstract: Public tribute is a characteristic element of every legal system, and its evolution is the result ofsocio-economic changes and the evolution of tax systems of individual countries. The evolutionof public levies on the example of property taxes seems particularly interesting. The marketreactions of taxpayers to taxation were also analyzed, taking into account the principle of taxjustice.
Journal: International Journal of Legal Studies (IJOLS)
- Issue Year: 6/2019
- Issue No: 2
- Page Range: 505-530
- Page Count: 26
- Language: English, Polish