PERSONAL INCOME TAXATION AS A VERY COMPLEX PHENOMENON: WAYS OF REFORMING AND CHALLENGES FOR THE FUTURE
Journal Title: Globalization, the State and the Individual - Year 2014, Vol 3, Issue
Abstract
Politicians and economists have been trying to create an ideał tax system for over two centuries. The emergence of such permanent system in each State is impossible, as political, social and economic conditions of fiscal policy vary in time, as well as the features of a tax system - including the way of integrating social insurance contributions with income tax - that are considered ideał. Reforming, harmonizing and integrating the tax system is thus a continuous process, arousing numerous controversies related to the naturę of the target system and ways of achieving it. Ideological and doctrinal differences lead to serious disputes among politicians of various political parties as well as among economists.
Authors and Affiliations
Mirosław Cienkowski, Tomasz Wołowiec
Keywords
Related Articles
- EP ID EP282650
- DOI -
- Views 60
- Downloads 0
THE DEMOCRATIC DEFICIT IN THE EUROPEAN UNION
Searching for a way to reduce the “democratic deficit” in the European Union is also a quest for answer to the ąuestion of what is to be the ulti- mate political shape of the European Union {ftnalite politiąue). However,...
POLITICAL AND ECONOMIC GLOBALIZATION - SELLECTED ISSUES OF GLOBALIZATION PROCESS
Political globalization is a process of making social and political relations international, as a result of which some authority is transferred from State institutions to international institutions. The political dimensi...
INDIYIDUAL NEEDS CONFRONTED WITH THE DEMAND ON REAL-ESTATE MARKET
In this article, we would like to present the demand for realestates in the light of elementary human needs introduced in Maslow’s theory. The publication also undertakes a trial for answering to the question “Is necessi...
Мотивация сотрудников для преодоления пре- пятствий для изменения
: Динамическое внешнее окруже- ние и рост запросов заинтересованных, влечет необходимость внедрения изме- нений в функционировании польских организаций. Нарастание глобальной конкуренции, а также каждый раз большие средс...
STRATEGIC MANAGEMENT AND COACHING – LIMITS OF APPLICABILITY
This report attempts to systemize the key features of strategic management as a process and, on this basis, to identify opportunities for integrating coaching as management tools. Stra- tegic management is a basic prereq...