http://hdl.handle.net/20.500.12128/11581
Title: | Sprawiedliwość czy równość opodatkowania - czy możliwe jest sprawiedliwe opodatkowanie? Perspektywa psychologiczna i ekonomiczna |
Other Titles: | Tax Justice or Tax equality – Is the Tax Justice Possible? The Psychological and Economic Perspective |
Authors: | Sanecka, Elżbieta |
Keywords: | psychologia ekonomiczna; sprawiedliwość podatkowa |
Issue Date: | 2013 |
Citation: | Rynek - Społeczeństwo – Kultura, nr 1 (2013), s. 5-11 |
Abstract: | A lot of recent research in the field of economic psychology has investigated whether the objective and subjective tax justice affects the tax payers behaviour, especially the tax evasion. This article presents main factors that influence the perception of the tax justice and the most influential economic and psychological tax justice theories. The author also analyzes the relations between tax justice and tax equality. |
URI: | http://hdl.handle.net/20.500.12128/11581 |
ISSN: | 2449-948X |
Appears in Collections: | Artykuły (WNS) |
File | Description | Size | Format | |
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Sanecka_Sprawiedliwosc_czy_rownosc_opodatkowania.pdf | 563,17 kB | Adobe PDF | View/Open |
Uznanie autorstwa na tych samych warunkach 3.0 Polska Creative Commons License