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Tytuł: Optimization of Public Revenues and Expenditure
Autorzy: Karfíková, Marie
Słowa kluczowe: public law
tax law
tax laws
optimization of public revenues
optimization of tax expenses
Data wydania: 2018
Data dodania: 29-wrz-2018
Wydawca: Temida 2
Źródło: Optimization of Organization and Legal Solutions concerning Public Revenues and Expenditures in Public Interest (Conference Proceedings), ed. Ewa Lotko, Urszula K. Zawadzka-Pąk, Michal Radvan, Bialystok-Vilnius 2018, s. 709-718
Konferencja: XVI International Scientific Conference "The Optimization of Organization and Legal Solutions concerning Public Revenues and Expenditures in Social Interest", Vilnius 21-22 September 2017
Abstrakt: This article concerns public income and expenditure optimization with a focus on legal regulation contained in tax laws. The considered area is particularly legal optimization of duties that are analyzed from a state’s point of view, on the one hand, and from tax payer’s point of view, on the other hand. The state’s main concern is tax evasion which is an unwanted form of optimization from a state’s point of view. On the contrary, practice, and articles published by tax advisors, auditors and attorneysat-law show tax optimization as reaching the smallest possible tax burden for the tax payer. Tax evasion is undoubtedly socially harmful and it is necessary to fight it not only by a quality legislature drafting flawless (i.e. simple and well-arranged without a possibility of double interpretation) legal norms but even by criminal procedure. Even though a question connected to an effectiveness of tax system (e.g. an impact of taxes on taxpayers) has been relatively explored – and no one is going to be surprised that if taxes from different social, political, moral or economic reasons should be used for steadier national product redistribution, it is necessary to know impact of such taxes up front. Although the effects of taxes on individual taxpayers have an overall impact on the development of the economy, these aspects are often not given an appropriate attention in terms of tax system development and tax policy as a whole.
Afiliacja: Charles University
Nota biograficzna: Professor of Financial Law and Financial Science, Department of Financial Law and Financial Science, Faculty of Law, Charles University, Czech Republic. The Author specializes in tax law and insurance law. She is the author or co-author of more than 10 books and 80 reviewed articles. She is a member of Information and Organization Centre for the Research on the Public Finances and Tax Law in the Countries of Central and Eastern Europe. Orcid.org/0000-0002-5655-7858.
E-mail: karfi kov@prf.cuni.cz.
Sponsorzy: This paper has been elaborated within the programme “PROGRES Q02 – Publicization of Law in the European and International Context” which is realized in 2018 at the Faculty of Law of the Charles University.
URI: http://hdl.handle.net/11320/6972
DOI: 10.15290/oolscprepi.2018.52
ISBN: 978–83–65696–08–3
Typ Dokumentu: Book chapter
Występuje w kolekcji(ach):Książki / Rozdziały (Temida2)
XVI International Scientific Conference "The Optimization of Organization and Legal Solutions concerning Public Revenues and Expenditures in Social Interest" 21-22 September 2017

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