THE CONSEQUENCES OF THE TAX SYSTEM COMPLEXITY (Konsekwencje zlozonosci systemu podatkowego)

• Authors: Niesiobedzka Malgorzata
• Languages of publication: PL

Abstracts

EN

The purpose of this paper is a presentation of the consequences of tax law excessive complexity. The authoress focuses on readability of the tax literature and communication between taxpayers and tax authorities. In the present paper, date showing the influence of tax complexity on taxpayers behavior, and factors significantly differentiating the tax returns preparing by citizens, are presented. The paper demonstrates the influence of tax law complexity on evaluation of tax fairness.

Keywords

EN

COMPLEXITY; FAIRNESS; TAX LAW; TAXES

Discipline

• ECONOMICS: ECONOMICS

• Publisher: Institute of Labor and Social Studies, Warsaw
• Journal: Polityka Społeczna
• Year: 2009
• Volume: 36
• Issue: 3(420)
• Pages: 16-20
• Document type: ARTICLE

Contributors

author

Niesiobedzka Malgorzata

• Malgorzata Niesiobedzka, Uniwersytet Gdanski, ul. Bazynskiego1a, 80-952 Gdansk, Poland

Identifiers

CEJSH db identifier

10PLAAAA081716