Polish tax system overview
The article analyses the “tax system” concept. The authors have mainly referred to the views of the Polish tax law doctrine. The analysis also covers issues on public levies, with a particular emphasis on taxes, their most important components. The article also presents issues concerning the classif...
| Main Authors: | , |
|---|---|
| Format: | Article |
| Language: | Polish |
| Published: |
Wydawnictwo Naukowe Uniwersytetu Mikołaja Kopernika
2019-12-01
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| Series: | Prawo Budżetowe Państwa i Samorządu |
| Subjects: | |
| Online Access: | https://apcz.umk.pl/czasopisma/index.php/PBPS/article/view/PBPS.2019.023 |
| _version_ | 1818525569588920320 |
|---|---|
| author | Jacek Wantoch-Rekowski Martyna Wilmanowicz |
| author_facet | Jacek Wantoch-Rekowski Martyna Wilmanowicz |
| author_sort | Jacek Wantoch-Rekowski |
| collection | DOAJ |
| description | The article analyses the “tax system” concept. The authors have mainly referred to the views of the Polish tax law doctrine. The analysis also covers issues on public levies, with a particular emphasis on taxes, their most important components. The article also presents issues concerning the classification of taxes and their structure. |
| first_indexed | 2024-12-11T06:10:43Z |
| format | Article |
| id | doaj.art-988b80766bd142cab7a8816c858ab3d5 |
| institution | Directory Open Access Journal |
| issn | 2300-9853 2353-7086 |
| language | Polish |
| last_indexed | 2024-12-11T06:10:43Z |
| publishDate | 2019-12-01 |
| publisher | Wydawnictwo Naukowe Uniwersytetu Mikołaja Kopernika |
| record_format | Article |
| series | Prawo Budżetowe Państwa i Samorządu |
| spelling | doaj.art-988b80766bd142cab7a8816c858ab3d52022-12-22T01:18:08ZpolWydawnictwo Naukowe Uniwersytetu Mikołaja KopernikaPrawo Budżetowe Państwa i Samorządu2300-98532353-70862019-12-017492710.12775/PBPS.2019.023Polish tax system overviewJacek Wantoch-Rekowski0https://orcid.org/0000-0002-1606-7790Martyna Wilmanowicz1https://orcid.org/0000-0003-1847-9905Nicolaus Copernicus University in TorunNicolaus Copernicus University in TorunThe article analyses the “tax system” concept. The authors have mainly referred to the views of the Polish tax law doctrine. The analysis also covers issues on public levies, with a particular emphasis on taxes, their most important components. The article also presents issues concerning the classification of taxes and their structure.https://apcz.umk.pl/czasopisma/index.php/PBPS/article/view/PBPS.2019.023tax systemtaxes |
| spellingShingle | Jacek Wantoch-Rekowski Martyna Wilmanowicz Polish tax system overview Prawo Budżetowe Państwa i Samorządu tax system taxes |
| title | Polish tax system overview |
| title_full | Polish tax system overview |
| title_fullStr | Polish tax system overview |
| title_full_unstemmed | Polish tax system overview |
| title_short | Polish tax system overview |
| title_sort | polish tax system overview |
| topic | tax system taxes |
| url | https://apcz.umk.pl/czasopisma/index.php/PBPS/article/view/PBPS.2019.023 |
| work_keys_str_mv | AT jacekwantochrekowski polishtaxsystemoverview AT martynawilmanowicz polishtaxsystemoverview |