Język Polski
English
Published
:
2016-10-30
The Effects of Selected Tax Preferences on Public Finance
Teresa Famulska
Bożena Ciupek
Abstract
Taxes are considered to be basic, yet the most effective instruments of the state's fiscal policy. This results from the universal nature of imposing taxes and from considerable impact of taxes on taxpayers' behaviours. Public authorities assume that a relevant construction of particular taxes may facilitate economic growth, and that is the reason why they implement some tax preferences. This article aims to identify the nature and scope of using selected tax preferences in the area of taxes imposed on corporate revenues and incomes in the field of public finance.(original abstract)Keywords:
Fiscal policy, Income tax, Value Added Tax (VAT), Public financeMost read articles by the same author(s)
- Teresa Famulska, Obciążenia podatkowe a rynek finansowy , Zeszyty Naukowe Wyższej Szkoły Bankowej w Poznaniu: Vol. 4 No. 1 (1997)
- Teresa Famulska, The Hole of Tax Revenues in Supplying Territorial Self-government Units with Financial Resources , Zeszyty Naukowe Wyższej Szkoły Bankowej w Poznaniu: Vol. 37 (2011)
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Famulska, T., & Ciupek, B. (2016). The Effects of Selected Tax Preferences on Public Finance. Zeszyty Naukowe Wyższej Szkoły Bankowej W Poznaniu, 70(5). Retrieved from https://journals.wsb.poznan.pl/index.php/znwsb/article/view/879