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Economic Theories in Tax System
Economic Theories in Tax System

Author(s): Konrad Raczkowski, Joanna Węgrzyn
Subject(s): Business Economy / Management
Published by: Społeczna Akademia Nauk
Keywords: tax; tax justice; liberalism; keynesianism; monetarism

Summary/Abstract: The discussion presented in this article covers the general theory of taxation inthe field of normative research in macroeconomic view of the tax system. The aim of this article is a subjective overview of theories related to tax system, according to the adopted assumption that without understanding the mechanism of tax and accompanying economic conditions included in the historical tax thoughts it is not possible to appropriately form new concepts in relation to their long-term consequences.

  • Issue Year: 18/2017
  • Issue No: 1.1
  • Page Range: 257-270
  • Page Count: 14
  • Language: English
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