Polish tax system overview
The article analyses the “tax system” concept. The authors have mainly referred to the views of the Polish tax law doctrine. The analysis also covers issues on public levies, with a particular emphasis on taxes, their most important components. The article also presents issues concerning the classif...
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Main Authors: | Jacek Wantoch-Rekowski, Martyna Wilmanowicz |
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Format: | Article |
Language: | English |
Published: |
Wydawnictwo Naukowe Uniwersytetu Mikołaja Kopernika
2019-12-01
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Series: | Prawo Budżetowe Państwa i Samorządu |
Subjects: | |
Online Access: | https://apcz.umk.pl/czasopisma/index.php/PBPS/article/view/PBPS.2019.023 |
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