Główne trendy w polityce podatkowej w krajach unii europejskiej w okresie kryzysu
Main trends in tax policy in the European Union states in the times of crisis
Author(s): Agnieszka JachowiczSubject(s): Economy
Published by: Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu
Keywords: tax; tax policy; fiscal policy; European Union
Summary/Abstract: Tax policy is determined by economic and social factors. Economists agree that tax policy should be effective. The state ought to use such tax solutions which would positively influence economic development, appropriately stimulating it. This is all the more important during a crisis when tax policy should respond to the needs of economy and society.
Journal: Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu
- Issue Year: 2014
- Issue No: 330
- Page Range: 148-156
- Page Count: 9
- Language: Polish