Governments levy taxes in order to fund public spending. If we believe in the efficiency of market mechanisms, taxation should not influence the taxpayer’s economic decisions, in other words: taxes should be neutral. Since Adam Smith3 generations of economists have been attracted by the idea of designing taxes i
The effects of income taxes on investment are not properly dealt with even within a framework, where...
The relevance of the research topic is due to the role of tax policy and the impact of external and ...
Taxes will fulfil their function in economy adequately when and only they are in conformity with th...
Governments levy taxes in order to fund public spending. If we believe in the efficiency of market m...
The paper consists of 4 parts. I will start with defining the relevant aspects of tax neutrality. Th...
Different tax systems are often, to a greater or lesser extent, de-signed according to the economist...
Taxes play a dual role in the economic mechanism of the developed western countries. From them the s...
The pending reform of the Polish tax system should, inter alia, solve the problem of functions the ...
The idea is to discover the economic science potential to „prescribe ” an optimal taxation, both in ...
This study explores the relationship between economic efficiency and the principle of fiscal neutral...
Many countries use income taxation as one of the essential tools of income redistribution. This pape...
© 2015, Mediterranean Center of Social and Educational Research. All rights reserved. Many countries...
Interest in tax regulation increased in Russia in connection with the developed adverse economic sit...
© 2014 Canadian Center of Science and Education. All rights reserved. This paper presents the result...
Financial activity of the state on getting taxes and improvement of the investment climate will be e...
The effects of income taxes on investment are not properly dealt with even within a framework, where...
The relevance of the research topic is due to the role of tax policy and the impact of external and ...
Taxes will fulfil their function in economy adequately when and only they are in conformity with th...
Governments levy taxes in order to fund public spending. If we believe in the efficiency of market m...
The paper consists of 4 parts. I will start with defining the relevant aspects of tax neutrality. Th...
Different tax systems are often, to a greater or lesser extent, de-signed according to the economist...
Taxes play a dual role in the economic mechanism of the developed western countries. From them the s...
The pending reform of the Polish tax system should, inter alia, solve the problem of functions the ...
The idea is to discover the economic science potential to „prescribe ” an optimal taxation, both in ...
This study explores the relationship between economic efficiency and the principle of fiscal neutral...
Many countries use income taxation as one of the essential tools of income redistribution. This pape...
© 2015, Mediterranean Center of Social and Educational Research. All rights reserved. Many countries...
Interest in tax regulation increased in Russia in connection with the developed adverse economic sit...
© 2014 Canadian Center of Science and Education. All rights reserved. This paper presents the result...
Financial activity of the state on getting taxes and improvement of the investment climate will be e...
The effects of income taxes on investment are not properly dealt with even within a framework, where...
The relevance of the research topic is due to the role of tax policy and the impact of external and ...
Taxes will fulfil their function in economy adequately when and only they are in conformity with th...