The impact of inflation on the personal income tax burden
In the design of personal income tax, it is important that, in addition to the proper formation of its individual design elements, the legislator also takes care of their adequate protection against inflation. The absence of such regulation leads to a disproportionately high fiscal burden. This is d...
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| Main Author: | |
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| Format: | Article |
| Language: | English |
| Published: |
Wydawnictwo Naukowe Uniwersytetu Szczecińskiego
2024-12-01
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| Series: | Acta Iuris Stetinensis |
| Subjects: | |
| Online Access: | https://wnus.usz.edu.pl/ais/pl/issue/1476/article/21520/ |
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