Budżetowe, społeczne i gospodarcze znaczenie podatku dochodowego w Polsce
The budgetary, social and economic importance of income tax in Poland
Author(s): Waldemar SzymańskiSubject(s): National Economy, Labor relations, Fiscal Politics / Budgeting, Socio-Economic Research
Published by: Wydawnictwo Wyższej Szkoły Menedżerskiej w Warszawie
Keywords: taxes; income taxes; tax system; income tax features; income tax functions;
Summary/Abstract: The purpose of this article is to determine the importance of income tax in economic, social and budgetary terms. The discourse is conducted in connection with the presentation of the tax function in the market economy, the concept of the state and their properties. The method used to analyze legal acts, a study of literature in the field of tax law, economic sciences and the method of deduction. Results - income taxes are important for the state budget and constitute an effective instrument of state intervention in economic and social processes.
Journal: Zarządzanie. Teoria i Praktyka
- Issue Year: 23/2018
- Issue No: 1
- Page Range: 25-34
- Page Count: 10
- Language: Polish