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| Issue |
Title |
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| Vol 50, No 1 (2016) |
Adam Smith’s Tax Principles as a Criterion for Evaluation of Flat Tax |
Abstract
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|
Bożena Stanek |
| |
| Vol 50, No 1 (2016) |
Areal and Cadastral Property Taxation System – Simulation of Selected Fiscal Effects |
Abstract
|
|
Sebastian Gnat |
| |
| Vol 51, No 6 (2017) |
Research and Development Allowance as a Development Instrument of Entrepreneurs in Poland |
Abstract
|
|
Robert Zieliński |
| |
| Vol 50, No 1 (2016) |
Carousel Fraud as a Form of Fraud in the Value Added Tax |
Abstract
|
|
Dariusz Pauch |
| |
| Vol 50, No 1 (2016) |
Harmonisation of Corporate Income Taxes of Enterprises Functioning on the Single European Market |
Abstract
|
|
Bożena Ciupek, Jan Kaczmarzyk, Piotr Kania |
| |
| Vol 50, No 1 (2016) |
Income Taxes as a Risk Factor in International Capital Groups |
Abstract
|
|
Bożena Ciupek, Jan Kaczmarzyk, Piotr Kania |
| |
| Vol 50, No 1 (2016) |
Ratio of the Prosocial Aspect in the Polish Tax System. Selected Issues |
Abstract
|
|
Hanna Kuzińska |
| |
| Vol 50, No 1 (2016) |
Pre-Proportional and Proportional Input Tax Deduction as the Rationalization of the Mechanism of VAT |
Abstract
|
|
Ewelina Skwierczyńska |
| |
| 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) |
The Selected Aspects of Financial Derivatives Taxation in Personal Income Tax in Poland |
Abstract
|
|
Małgorzata Barbara Twarowska |
| |
| 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 50, No 1 (2016) |
Fiscal Efficiency of Tax System and Limitation of Tax Liabilities |
Abstract
|
|
Dominik Mączyński |
| |
| Vol 50, No 1 (2016) |
The Conditions and the Opportunities for Changes in Polish Tax System – Selected Issues |
Abstract
|
|
Joanna Marczakowska-Proczka |
| |
| 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) |
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) |
Cadastral Tax in the Context of the Constitutional Principle of Tax Justice |
Abstract
|
|
Katarzyna Alesandra Kopyściańska |
| |
| 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) |
Child Tax Credit as an Instrument of Family Policy in Poland |
Abstract
|
|
Renata Budlewska |
| |
| Vol 51, No 5 (2017) |
Rules on VAT Deductibility as Regards Capital Goods According to the Jurisprudence of the Court of Justice of the European Union and Finances of Enterprises |
Abstract
|
|
Beata Rogowska-Rajda |
| |
| Vol 51, No 4 (2017) |
Shifting of the Bank Tax in Poland – an Assessment Attempt |
Abstract
|
|
Marcin Wiśniewski |
| |
| Vol 51, No 4 (2017) |
The Economics of Business Transaction Taxation |
Abstract
|
|
Artur Walasik |
| |
| Vol 51, No 5 (2017) |
Tax Progression vs Economic Growth & Development Index (GDI) |
Abstract
PDF
|
|
Iwona Wojciechowska-Toruńska |
| |
| Vol 51, No 4 (2017) |
The Institution of Excise Tax Refund vs. Its Fiscal Efficiency |
Abstract
|
|
Edyta Sygut |
| |
| Vol 51, No 4 (2017) |
Tax on Goods and Services Burden on Businesses. Selected Issues Based on Research |
Abstract
|
|
Teresa Famulska |
| |
| Vol 51, No 1 (2017) |
The Reasons for Changes in Business Models of Banks Including in Particular the Tax on Some Financial Institutions and Capital Requirements |
Abstract
|
|
Anna Pyka, Monika Klimontowicz |
| |
| 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) |
Fiscal Performance, Spatial Diversity and Determinants of Revenues from the Tax on Civil Law Transactions in Cities with County Rights in Poland |
Abstract
|
|
Joanna Śmiechowicz |
| |
| Vol 50, No 1 (2016) |
Trends in Corporate Income Taxation in OECD Countries |
Abstract
|
|
Małgorzata Mazurek-Chwiejczak |
| |
| Vol 50, No 1 (2016) |
Fiscal Aspects of Value Added Tax in Poland |
Abstract
|
|
Tomasz Mariusz Budzyński |
| |
| 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) |
Towards Single VAT Rate – Benefits and Challenges on the Example of Poland |
Abstract
|
|
Tomasz Tratkiewicz |
| |
| Vol 50, No 1 (2016) |
Preferential Taxation for Business in Special Economic Zones (SEZ) |
Abstract
|
|
Magdalena Ajchel |
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