PL EN


2010 | 2(29) | 58-74
Article title

Przyrost PKB generowany w wyniku reakcji mnożnikowej w Polsce i Unii Europejskiej z tytułu ich handlu wzajemnego w latach 1992–2007

Selected contents from this journal
Title variants
EN
GDP Growth Generated as a Result of Multiplier Reaction in Poland and the European Union on Account of Their Reciprocal Trade in the Years 1992 – 2007
Languages of publication
PL
Abstracts
EN
The aim of the present work is to present selected views of specialists in financial law and economics on the desired taxation system, especially corporate income tax. The author tries to do this in a clear way for lawyers and economists as well as laypersons. Firstly, the article discusses some demands for the taxation system made by economists and presents short-term effects of taxation policy based on the IS-LM model. Next, it presents selected opinions of the financial law doctrine on income tax, especially corporate income tax. The article also contains a description of selected institutions of American tax law and some proposals to make use of American experiences in Poland. The article is an attempt to take a wide approach to the issue of income tax, especially corporate income tax, including economic opinions as well as fiscal and legal views. Such a broad approach to the issue is a result of a conviction that issues connected with taxation lie on the meeting ground for interests of two sciences which seem to be very distant from each other: law and economics
Year
Issue
Pages
58-74
Physical description
Contributors
author
  • Lazarski University in Warsaw
  • Warsaw School of Economics
author
  • Warsaw School of Economics
author
  • Lazarski University in warsaw
  • Warsaw School of Economics
References
Document Type
Publication order reference
Identifiers
YADDA identifier
bwmeta1.element.cejsh-7bc5b9e3-2b6d-4fa8-bfe7-a370fdff0f95
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