Podatki w krajach rozwijających się
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Date
1969
Authors
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