PL EN


2008 | 1(5) | 5-21
Article title

CONTROVERSIAL AROUND TAX AND TAXATION SYSTEM (Kontrowersje wokol pojecia podatku i systemu podatkowego)

Title variants
Languages of publication
PL
Abstracts
EN
The topic of the analysis is concepts of a tax and taxation systems, which are used by the representatives of various scientific disciplines, above others finance, economics and tax law. Contrary to those using the above terminology referring to taxes and taxation systems, neither taxes nor taxation systems are, despite appearances, univocal and explicit concepts. The analysis presents the chosen definitions of taxes and taxation systems, across which we can come on the grounds of the disciplines mentioned above: finance, tax law and economics as well as the authors of the analysis comments on the concepts.
Keywords
EN
Year
Issue
Pages
5-21
Physical description
Document type
ARTICLE
Contributors
  • Danuta Milczewska, Wyzsza Szkola Finansow i Zarzadzania, ul. Pawia 55, 01-030 Warszawa, Poland
References
Document Type
Publication order reference
Identifiers
CEJSH db identifier
11PLAAAA09241
YADDA identifier
bwmeta1.element.3afbf42e-50f5-3b49-a81a-e1be8ae7b29a
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