Rationality of the Tax System and Taxation Principles in the Context of Contemporary Fiscal Crisis (Analysis from the Perspective of the New Institutional Economics)

Rationality of the Tax System and Taxation Principles in the Context of Contemporary Fiscal Crisis (Analysis from the Perspective of the New Institutional Economics)

The paper presents, in the synthetic way, the issue of the rationality of the tax system and taxation principles in relation to the clearly visible fiscal crisis in the 21st century caused by, among others, COVID-19 pandemic. The analysis which is theoretical (descriptive, comparative) was carried o...

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Bibliographic Details
Main Authors: Jankowska-Ambroziak Emilia, Kargol-Wasiluk Aneta, Mak Mariusz, Zalesko Marian
Format: Article
Language:English
Published: Sciendo 2023-12-01
Series:Studies in Logic, Grammar and Rhetoric
Subjects:
tax system
taxation principles
crisis
covid-19 pandemic
new institutional economics
Online Access:https://doi.org/10.2478/slgr-2023-0017

Internet

https://doi.org/10.2478/slgr-2023-0017

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