THEORETICAL ASPECTS OF PROGRESSIVE TAXATION

Piotr Kasprzak

THEORETICAL ASPECTS OF PROGRESSIVE TAXATION

Abstract

The following article describes and discusses the theoretical aspects of taxation including its functions, mechanisms and in particular income taxes and progression system. The author analysed the literature both historical and modern to research the topic. The idea of progressive taxation has been present in modern tax system for several ages together with its positive and negative consequences. The article summarises with several conclusions about the described topic of progressive taxation.

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Piotr Kasprzak dr

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Category:: Monographic publication
Type:: rozdział, artykuł w książce - dziele zbiorowym /podręczniku w języku o zasięgu międzynarodowym
Title of issue:: W : POSZERZAMY HORYZONTY. TOM V strony 37 - 47
Language:: English
Publication year:: 2017
Bibliographic description:: Kasprzak P.: THEORETICAL ASPECTS OF PROGRESSIVE TAXATION// Poszerzamy horyzonty. Tom V/ ed. Agnieszka Piotrowska-Puchała, Małgorzata Bogusz, Monika Wojcieszak, Piotr Rachwał Słupsk: Mateusz Weiland Network Solutions, 2017, s.37-47
Verified by:: Gdańsk University of Technology