Podatki w krajach rozwijających się

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Date

1969

Advisor

Editor

Journal Title

Journal ISSN

Volume Title

Publisher

Wydział Prawa i Administracji UAM

Title alternative

Taxes in the Developing Countries

Abstract

The aim of the author's article was to examine the role of taxes in the developing countries, to assess the maximum of tax encumbrance possible to realize and to analyse the tax structure. The results of his examination are as follows: 1. As the welfare arises, the importance of tax income generally increases in comparison with the gross social product. 2. Maximum encumbrance with taxes possible to realize oscillates from 10% of gross social product for the poorest countries to 25% for the developing countries on the medium level of welfare. 3. As the welfare arises, the significance of direct taxes generally increases, especially of taxes collected from the people, on the other hand the participation of indirect taxes is growing small.

Description

Sponsor

Digitalizacja i deponowanie archiwalnych zeszytów RPEiS sfinansowane przez MNiSW w ramach realizacji umowy nr 541/P-DUN/2016

Keywords

Citation

Ruch Prawniczy, Ekonomiczny i Socjologiczny 31, 1969, z. 4, s. 227-239

Seria

ISBN

ISSN

0035-9629

DOI

Title Alternative

Rights Creative Commons

Creative Commons License

Uniwersytet im. Adama Mickiewicza w Poznaniu
Biblioteka Uniwersytetu im. Adama Mickiewicza w Poznaniu
Ministerstwo Nauki i Szkolnictwa Wyższego