ROZWAŻANIA O PODATKACH W BOGACTWIE NARODÓW. AKTUALNOŚĆ MYŚLI
CONSIDERATIONS ABOUT TAXES IN THE WEALTH OF NATIONS. TOPICALITY OF THOUGHTS
Author(s): Stanisław SwadźbaSubject(s): Economy, Fiscal Politics / Budgeting
Published by: Wydawnictwo Naukowe Uniwersytetu Szczecińskiego
Keywords: Adam Smith; taxes; principle of taxes;
Summary/Abstract: The article presents the views of Adam Smith about taxes. It was emphasized that Smith formulated the tax rules, which provide reasonable regularity of the tax system. Attention was also drawn to the fact that Smith’s tax rules are still valid, which does not mean they are today respected.
Journal: Studia i Prace WNEIZ US
- Issue Year: 2016
- Issue No: 44/2
- Page Range: 331-341
- Page Count: 11
- Language: Polish