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Jean Baptiste Say o podatkach i systemie podatkowym

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Zagóra-Jonszta U.
Studia Ekonomiczne
|
2016
|
vol. 287
133-142
PL
Celem artykułu jest prezentacja stanowiska w kwestii podatków i systemu podatkowego najważniejszego przedstawiciela francuskiej ekonomii klasycznej − Jeana Baptiste’a Saya. W artykule zwrócono uwagę zarówno na wspólne cechy łączące stanowisko Saya z postawą pozostałych klasyków, jak również na jego oryginalne poglądy podatkowe.
EN
The issue of taxation has often been discussed by the representatives of classical economics. They spoke about their types, size and methods for collection, as well as the impact on the subject and object of taxation. The main goal of this article is to present a position on taxes the most important representative of the French classical economics − Jean Baptiste Say. In article draw attention to both, the common features connecting Say ideas with the attitude of the other classics as well as his original tax views.
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