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Issue Title
 
Vol 58, No 1 (2024) Tax Relief for Working Seniors as an Incentive to Remain Professionally Active – the Case of Poland Abstract  PDF
Anna Dada
 
Vol 51, No 5 (2017) The Exchange of Tax Information with Uncooperative Territories – the Current State and the Prospects for Development Abstract
Alicja Brodzka
 
Vol 50, No 1 (2016) The Conditions and the Opportunities for Changes in Polish Tax System – Selected Issues Abstract
Joanna Marczakowska-Proczka
 
Vol 54, No 1 (2020) Public and Legal Burdens on Cooperative Banks and Limits of the Financial Strength of Taxes Abstract  PDF
Paweł Dec, Piotr Masiukiewicz
 
Vol 50, No 1 (2016) Child Tax Credit as an Instrument of Family Policy in Poland Abstract
Renata Budlewska
 
Vol 57, No 4 (2023) The Size of Tax Jurisdiction and Tax Density Abstract  PDF
Artur Walasik
 
Vol 51, No 6 (2017) The Dilemma of the Subjective Income Tax Justice in a Linear Perspective and the Progressive Income Tax Scale in the Light of Self-Conducted Research Abstract
Monika Pasternak-Malicka
 
Vol 50, No 1 (2016) The Determinants of Fiscal Effectiveness of the Tax System Abstract
Konrad Raczkowski
 
Vol 56, No 3 (2022) Pro-Ecological Preferences in Real Estate Tax on the Example of Municipal Communes of the Silesian Voivodeship Abstract  PDF
Teresa Famulska, Magdalena Szymczak
 
Vol 50, No 1 (2016) Ratio of the Prosocial Aspect in the Polish Tax System. Selected Issues Abstract
Hanna Kuzińska
 
Vol 51, No 4 (2017) Designing and Displaying the Income Tax Scale under Progressivity Abstract  PDF
Wojciech Stiller
 
Vol 51, No 4 (2017) Tax on Goods and Services Burden on Businesses. Selected Issues Based on Research Abstract
Teresa Famulska
 
Vol 50, No 1 (2016) Trends in Corporate Income Taxation in OECD Countries Abstract
Małgorzata Mazurek-Chwiejczak
 
Vol 50, No 1 (2016) Differences in Fiscal Implications of Tax Policy in Polish Municipalities Abstract
Jarosław Dziuba
 
Vol 50, No 1 (2016) Legal Instruments Regulating the Transfer of Financial Resources to Tax Havens Abstract
Krzysztof Magdij
 
Vol 50, No 1 (2016) A Few Notes about the Intensification of the Phenomenon of Legal Methods Minimizing Taxation Abstract
Anna Drywa
 
Vol 50, No 1 (2016) The Economic Effects of Fiscal Policy in Hungary in the Period of 2008–2014 Abstract
Anna Jadwiga Moździerz
 
Vol 50, No 1 (2016) Cadastral Tax in the Context of the Constitutional Principle of Tax Justice Abstract
Katarzyna Alesandra Kopyściańska
 
Vol 50, No 1 (2016) Rational Tax System in the Light of the Management’s Perception – a Theoretical Review Abstract  PDF
Jarosław Marczak, Jasna Bogovac
 
Vol 50, No 1 (2016) Required Substantive Range of Tax Expenditures Reports Abstract
Adam Wyszkowski, Aneta Kargol-Wasiluk
 
Vol 50, No 1 (2016) Fiscal Efficiency of Tax System and Limitation of Tax Liabilities Abstract
Dominik Mączyński
 
Vol 50, No 1 (2016) Adam Smith’s Tax Principles as a Criterion for Evaluation of Flat Tax Abstract
Bożena Stanek
 
Vol 49, No 2 (2015) The latest changes in the construction of personal income tax in Poland Abstract
Alicja Pomorska
 
Vol 50, No 1 (2016) The Need for Rationalization of Tax Rates on the Extraction of Certain Minerals Abstract
Przemysław Pest
 
Vol 50, No 1 (2016) Basic Tax Categories in Economics of Sustainable Development Abstract
Maciej Cieślukowski
 
Vol 50, No 1 (2016) Main Reasons for Difficulties in Practical Realization of Duties Encountered by the Court Enforcement Officer as a Value Added Tax Remitter Abstract
Tomasz Kazimierz Chojnacki
 
Vol 50, No 1 (2016) Areal and Cadastral Property Taxation System – Simulation of Selected Fiscal Effects Abstract
Sebastian Gnat
 
Vol 50, No 1 (2016) Preferences in Tax on Goods and Services for Small and Medium-Sized Enterprises in Conditions of EU Single Market Abstract
Teresa Famulska
 
Vol 51, No 5 (2017) Direct Expenditures vs Tax Expenditures in Fiscal Policy Abstract
Adam Wyszkowski
 
Vol 51, No 4 (2017) The Institution of Excise Tax Refund vs. Its Fiscal Efficiency Abstract
Edyta Sygut
 
Vol 51, No 4 (2017) The Economics of Business Transaction Taxation Abstract
Artur Walasik
 
Vol 51, No 5 (2017) Tax Risk and Methods of Its Minimising in Poland Abstract
Krzysztof Biernacki
 
Vol 51, No 4 (2017) Assessment of Tax Systems in EU Countries in the Light of Compliance with Tax Principles Abstract
Sławomir Franek, Adam Adamczyk
 
Vol 50, No 4 (2016) The Evolution of Tax Preferences in Terms of Taxing Natural Persons’ Activities on the Financial Market Abstract
Jarosław Dziuba
 
Vol 50, No 1 (2016) A Consolidated Tax Base as a Gateway to the Harmonisation of the Corporate Tax in EU Countries Abstract
Adam Zdunek
 
Vol 51, No 5 (2017) Tax Expenditures and Transparency of Fiscal Policy Abstract
Ryta Dziemianowicz, Marzanna Poniatowicz
 
Vol 50, No 1 (2016) A National Tax System or a Harmonised Tax System? Abstract
Krystyna Piotrowska-Marczak
 
Vol 50, No 1 (2016) The Boundaries of the Principle of Truth in Tax Procedure Abstract
Rafał Pasternak
 
Vol 51, No 6 (2017) Research and Development Allowance as a Development Instrument of Entrepreneurs in Poland Abstract
Robert Zieliński
 
Vol 53, No 3 (2019) The phenomenon of tax avoidance – the essence, causes and measures (clauses) of prevention in the EU Abstract  PDF
Jolanta Szołno-Koguc, Natalia Ołówko
 
Vol 54, No 4 (2020) Is There a Link between User Charges and Expenditures on Public Kindergartens in Poland? Abstract  PDF
Marcin Będzieszak
 
Vol 50, No 1 (2016) Instruments of Tax Personalisation in the Structure of Personal Income Tax Abstract
Robert Zieliński
 
Vol 50, No 1 (2016) An Attempt to Evaluate the Polish Tax System During the Transformation Period Abstract
Stanisław Owsiak
 
Vol 51, No 6 (2017) Split Payment Model – the Remedy for VAT Frauds? Abstract
Tomasz Tratkiewicz
 
Vol 50, No 1 (2016) Towards Single VAT Rate – Benefits and Challenges on the Example of Poland Abstract
Tomasz Tratkiewicz
 
Vol 50, No 1 (2016) Concept of the Municipal PIT – Pros and Cons Abstract
Ryta Dziemianowicz, Marzanna Poniatowicz
 
Vol 50, No 1 (2016) Searching for Order in the Polish Local Tax System Abstract
Paweł Felis
 
Vol 50, No 1 (2016) Preferential Taxation for Business in Special Economic Zones (SEZ) Abstract
Magdalena Ajchel
 
Vol 50, No 1 (2016) Taxation of Ownership Transfer of Property, Perpetual Usufruct Right to Land, Co-Operative Ownership Right to Residential Premises – in Quest for Optimal Legal Regulations Abstract
Wojciech Gonet
 
Vol 50, No 1 (2016) The Formal Premises of Admissibility of a Court Complaint Brought Against the Tax Authority’s Decision Abstract
Jolanta Aneta Wilk, Krzysztof Zbigniew Wilk
 
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