Podatki w krajach rozwijających się

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dc.contributor.authorVielrose, Egon
dc.date.accessioned2017-07-22T11:02:04Z
dc.date.available2017-07-22T11:02:04Z
dc.date.issued1969
dc.description.abstractThe 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.pl_PL
dc.description.sponsorshipDigitalizacja i deponowanie archiwalnych zeszytów RPEiS sfinansowane przez MNiSW w ramach realizacji umowy nr 541/P-DUN/2016pl_PL
dc.identifier.citationRuch Prawniczy, Ekonomiczny i Socjologiczny 31, 1969, z. 4, s. 227-239pl_PL
dc.identifier.issn0035-9629
dc.identifier.urihttp://hdl.handle.net/10593/18890
dc.language.isopolpl_PL
dc.publisherWydział Prawa i Administracji UAMpl_PL
dc.rightsinfo:eu-repo/semantics/openAccesspl_PL
dc.titlePodatki w krajach rozwijających siępl_PL
dc.title.alternativeTaxes in the Developing Countriespl_PL
dc.typeArtykułpl_PL

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Ruch Prawniczy, Ekonomiczny i Socjologiczny, 1969, nr 4