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Consequences of Tax Rate Decrease in Polish Tax System

Consequences of Tax Rate Decrease in Polish Tax System
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出处 《Journal of Modern Accounting and Auditing》 2011年第4期340-350,共11页 现代会计与审计(英文版)
关键词 税率 波兰 税制 税收制度 市场经济 经济原因 所得税 中央 tax system, tax rate income taxes
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参考文献11

  • 1Fullerton, D. (1982). Relationship between tax rates and government revenue. Journal of Public Economics, 19(4), 3-22.
  • 2autowicz, A., & Matecki, J. (2004). Taxes andtax law (p. 507). Warsaw: Lexis Nexis Publishing.
  • 3Gradalski, F. (2004). Introduction to the taxation theory (p. 86). Warsaw: SGH Publishing.
  • 4Homburg, S. (1996). Tax law for economics. Muencben: Franz Vablen Publisbing.
  • 5Lux, L. G. (2002). Forms of taxation (p. 63). Writer Club Press.
  • 6Mastalski, R. (2000). Tax law (p. 295). Warsaw: C H Beck Publishing.
  • 7Salanie, B. (2003). The economics of taxation (pp. 103-104). MIT Press.
  • 8Samuelson, P. A., & Nordhaus, W. D. (2002). Economics (pp. 274-275). Warsaw: PWN Publishing.
  • 9Stiglitz, J. E. (2004). Economics of the public sector (p. 846). Warsaw: PWN Publishing.
  • 10Szczodrowski, G. (2007). Polish tax system (p. 68). Warsaw: PWN Publishing.

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