PODATKOWE UWARUNKOWANIA RYNKOWYCH ZACHOWAŃ KONSUMENTÓW

dc.contributor.authorFamulska, Teresa
dc.date.accessioned2013-03-13T10:54:21Z
dc.date.available2013-03-13T10:54:21Z
dc.date.issued2001
dc.description.abstractlb sum up the remarks on tax determinants of customer behaviour, two main kinds of connections between tax policy instruments and customer behaviour need to be pointed out: - effect of a general character, - effect of a selective character.The first connection is created by the sole aim and functioning of tax, whether or not considered by the authority imposing it. It is chiefly the influence of taxes on the income level and on the general level of prices, which by far determine the consumptive abilities of households. The effect of a selective character embraces preferences (more often than sanctions) towards specific directions of consumption. In the conditions of market economy, consumers’ decisions are taken for the most part according to market principles, while public authorities can pursue certain choices of consumers as well as protect certain areas of consumption by adequately shaping specific tax solutions. One should emphasise the objective character of taxes: public authorities concentrating upon the fiscal tasks of taxes does not mean that tax will no longer be an instrument of a redistributive role. Therefore, even when public authorities resign from using tax as an instrument stimulating some desired behaviour of the tax-payers (selective effect), these authorities should consider the non-fiscal effect of applying specific tax constructions (general effect) and assess them in the context of the realised or declared policy.pl_PL
dc.identifier.citationRuch Prawniczy, Ekonomiczny i Socjologiczny 63, 2001, z. 3, s. 147-158pl_PL
dc.identifier.issn0035-9629
dc.identifier.urihttp://hdl.handle.net/10593/5179
dc.language.isoplpl_PL
dc.publisherWydział Prawa i Administracji UAMpl_PL
dc.titlePODATKOWE UWARUNKOWANIA RYNKOWYCH ZACHOWAŃ KONSUMENTÓWpl_PL
dc.title.alternativeTAX CONDITIONING OF CUSTOMER MARKET BEHAVIOURpl_PL
dc.typeArtykułpl_PL

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