The distribution of the burden of taxation from the point of view of equity
The goal of this paper is to clarify the basic point of view of equity from a perspective of modern finance theory. The author strives to determine whether, and if so, what role does the equity at distribution of the burden of taxation in the state. In particular, research has shown in a broader con...
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| Format: | Article |
| Language: | Polish |
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Wydawnictwo Naukowe Uniwersytetu Mikołaja Kopernika
2016-03-01
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| Series: | Prawo Budżetowe Państwa i Samorządu |
| Subjects: | |
| Online Access: | http://apcz.pl/czasopisma/index.php/PBPS/article/view/PBPS.2016.004 |
| _version_ | 1817975878046449664 |
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| author | Mateusz Langer |
| author_facet | Mateusz Langer |
| author_sort | Mateusz Langer |
| collection | DOAJ |
| description | The goal of this paper is to clarify the basic point of view of equity from a perspective of modern finance theory. The author strives to determine whether, and if so, what role does the equity at distribution of the burden of taxation in the state. In particular, research has shown in a broader context the basic approach to get the point of equity, and innovative conceptuality as a reflex of the values and postulates of law. The material in this article is an interdisciplinary investigation of equity as a quite important and complex issue of theory, philosophy and practice of law. |
| first_indexed | 2024-04-13T21:55:12Z |
| format | Article |
| id | doaj.art-04ea10e871ed45ca8824707ad701e6e4 |
| institution | Directory Open Access Journal |
| issn | 2300-9853 2353-7086 |
| language | Polish |
| last_indexed | 2024-04-13T21:55:12Z |
| publishDate | 2016-03-01 |
| publisher | Wydawnictwo Naukowe Uniwersytetu Mikołaja Kopernika |
| record_format | Article |
| series | Prawo Budżetowe Państwa i Samorządu |
| spelling | doaj.art-04ea10e871ed45ca8824707ad701e6e42022-12-22T02:28:16ZpolWydawnictwo Naukowe Uniwersytetu Mikołaja KopernikaPrawo Budżetowe Państwa i Samorządu2300-98532353-70862016-03-0141577410.12775/PBPS.2016.004The distribution of the burden of taxation from the point of view of equityMateusz Langer0Adam Mickiewicz University in PoznanThe goal of this paper is to clarify the basic point of view of equity from a perspective of modern finance theory. The author strives to determine whether, and if so, what role does the equity at distribution of the burden of taxation in the state. In particular, research has shown in a broader context the basic approach to get the point of equity, and innovative conceptuality as a reflex of the values and postulates of law. The material in this article is an interdisciplinary investigation of equity as a quite important and complex issue of theory, philosophy and practice of law.http://apcz.pl/czasopisma/index.php/PBPS/article/view/PBPS.2016.004equityjusticestatetaxpayer |
| spellingShingle | Mateusz Langer The distribution of the burden of taxation from the point of view of equity Prawo Budżetowe Państwa i Samorządu equity justice state taxpayer |
| title | The distribution of the burden of taxation from the point of view of equity |
| title_full | The distribution of the burden of taxation from the point of view of equity |
| title_fullStr | The distribution of the burden of taxation from the point of view of equity |
| title_full_unstemmed | The distribution of the burden of taxation from the point of view of equity |
| title_short | The distribution of the burden of taxation from the point of view of equity |
| title_sort | distribution of the burden of taxation from the point of view of equity |
| topic | equity justice state taxpayer |
| url | http://apcz.pl/czasopisma/index.php/PBPS/article/view/PBPS.2016.004 |
| work_keys_str_mv | AT mateuszlanger thedistributionoftheburdenoftaxationfromthepointofviewofequity AT mateuszlanger distributionoftheburdenoftaxationfromthepointofviewofequity |