REPOZYTORIUM UNIWERSYTETU
W BIAŁYMSTOKU
UwB

Proszę używać tego identyfikatora do cytowań lub wstaw link do tej pozycji: http://hdl.handle.net/11320/6977
Pełny rekord metadanych
Pole DCWartośćJęzyk
dc.contributor.authorČervena, Karolína-
dc.contributor.authorRománová, Anna-
dc.date.accessioned2018-09-29T12:36:10Z-
dc.date.available2018-09-29T12:36:10Z-
dc.date.issued2018-
dc.identifier.citationOptimization 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. 767-779pl
dc.identifier.isbn978–83–65696–08–3-
dc.identifier.urihttp://hdl.handle.net/11320/6977-
dc.description.abstractThis paper is focused on tax issues, with an emphasis placed on the identification of primary causes of the economic-political nature of the emergence of tax evasion and non-compliance with tax obligations. The aim of the Authoresses is to provide in the context of this paper a brief overview of the economic-political background leading to detection of the real causes of the emergence and existence of tax evasion and non-compliance with tax obligations. In carrying out complex analysis of the causes leading to the emergence of tax evasion and non-compliance with tax obligations, it is necessary to also accept the nature of non-economic determinants. Instability or turbulence of the conditions in the context of the economic milieu (e.g., frequent changes in the tax code) significantly increase the complexity of the disclosure of the real underlying cause of tax evasion and non-compliance with tax obligations. The apparent underlying cause of the emergence and existence of tax evasion is inherently taxation, that is, the introduction of taxes as such and the obligation to pay them. The decisive factors leading to the creation of tax evasion and non-compliance with tax obligations include the factors of economic-political nature within the meaning of the concept and implementation of the taxation policy as part of the economic policy of the State.pl
dc.description.sponsorshipThis paper has been written as a partial output of the APVV-16-0160 research project, Tax evasions and tax avoidance (motivation factors, formation and elimination), as well as the output of the VEGA 1/0375/15 research project, Tax evasion and tax frauds and possibilities of their prevention (by means of tax law, commercial law and criminal law).pl
dc.language.isoenpl
dc.publisherTemida 2pl
dc.subjecttax evasionpl
dc.subjecttax policypl
dc.subjecttaxationpl
dc.titleEconomic-Political Causes of Tax Evasion (Theoretical Background)pl
dc.typeBook chapterpl
dc.identifier.doi10.15290/oolscprepi.2018.57-
dc.description.EmailKarolína Červena: karolina.cervena@upjs.skpl
dc.description.EmailAnna Románová: anna.romanova@upjs.skpl
dc.description.BiographicalnoteKarolína Červena - Doctor, Researcher at Pavol Jozef Šafárik University in Košice, Faculty of Law. Within her research and teaching activities, she pays special attention to assorted micro- and macroeconomic issues from the interdisciplinary perspective. She is the author of more than 80 reviewed scientific outputs in the form of articles in journals, chapters in monographs, conference papers. She is a member of the Information and Organization Centre for Research into Public Finances and Tax Law in the Countries of Central and Eastern Europe.pl
dc.description.BiographicalnoteAnna Románová - Doctor, Rsearcher at Pavol Jozef Šafárik University in Košice, Faculty of Law. Her specializations are direct taxation, local taxes, and tax administration. She is the author of more than 35 reviewed scientifi c outputs in the form of articles in journals, chapters in monographs, conference papers. She is a member of International Property Tax Institute, Toronto and Information and Organization Centre for the Research on the Public Finances and Tax Law in the Countries of Central and Eastern Europe, too.pl
dc.description.AffiliationKarolína Červena - Pavol Jozef Šafárik University in Košicepl
dc.description.AffiliationAnna Románová - Pavol Jozef Šafárik University in Košicepl
dc.description.referencesBujňáková, M. et al.: Dane a ich právna úprava v Slovenskej republike v kontexte daňovej politiky EÚ (Taxes and Their Regulation in the Slovak Republic in Context of Tax Policy of EU), Košice: Univerzita Pavla Jozefa Šafárika v Košiciach, 2015.pl
dc.description.referencesBujňáková, M.: Je v Európe potrebná harmonizácia daní? (Is There A Need For Tax Harmonisation In Europe?) in: Vybrané otázky daňovej politiky Európskej únie a jej členských štátov (Selected Issues of Tax Policy of the EU and Its Member States), Košice: Univerzita Pavla Jozefa Šafárika v Košiciach, 2013.pl
dc.description.referencesCakoci, K., Vojníková, I.: Východiská a prognózy miestnych daní (Bases and Prognoses of Local Taxes), in: Financie, účtovníctvo, dane 2014 so zameraním na súčasné problémy II. (Finance, Accounting, Taxes 2014, Focusing on Current Issues II.), Košice: Ekonomická univerzita v Bratislave, Podnikovohospodárska fakulta so sídlom v Košiciach, 2014.pl
dc.description.referencesČervená, K., Čipkár, J.: Etické a ekonomické aspekty hospodárskej politiky s akcentom na zdaňovanie v modernej dobe (The Ethical and Economic Aspects of Taxation in the Present Age), in: Dny práva 2016 – část III Karel Engliš – zdroj inspirace pro rozvoj práva i národního hospodářství (Days of Law 2016 – part III Karel Engliš – Source of Inspiration for Law Development and of the National Economy), Brno: Masarykova Univerzita, 2017.pl
dc.description.referencesČipkár, J.: Daňová harmonizácia a daňová konkurencia (mýty a realita) (Tax Harmonisation and Tax Competition (Myth and Reality)), in: Vybrané otázky daňovej politiky EÚ a jej členských štátov (Issues of Tax Policy of the EU and its Memeber States), Košice: Univerzita Pavla Jozefa Šafárika v Košiciach, 2013.pl
dc.description.referencesEpstein, R.: A. Právo, ekonomie a politika (Law, Economics and Politics), Praha: Wolters Kluwer ČR, Cevro institut a liberální institut, 2010.pl
dc.description.referencesEucken, W.: Grundsätze der Wirtschaftspolitik, sechste ausgabe (Principles of Economic Policy, Tübingen: J.C.B. Mohr, 1990), Praha: Liberální institut, 2004.pl
dc.description.referencesGalbraith, J.K.: Ekonómia a spoločenské ciele (Economics and the Public Purpose), Boston: Houghton Mifflin Company, 1973; Bratislava: Pravda, 1984.pl
dc.description.referencesIša, J.: Nicholas Kaldor a postkeynesovstvo: teoretická a hospodárskopolitická alternatíva neoklasickej ekonómie (Nicholas Kaldor and Postkeynes: A Theoretical and Economic- Political Alternative to Neoclassical Economics), Ekonomický časopis (Journal of Economics) no. 9 (2006). www.ekonom.sav.sk.pl
dc.description.referencesKnespl, J.: Reforma daní přímých v zemědelství (Reform of Direct Taxes in Agriculture), Praha: Zemědělský ústav účetnicko-spravovědný Č.S.R., 1928.pl
dc.description.referencesLeoni, B.: Freedom and the Law, Indianapolis: Liberty Fund, 1991.pl
dc.description.referencesMitchell, J.D.: Daňová harmonizácia verzus konkurencia v Európskej únii (Tax Harmonization versus Competition in the European Union), in: Na obranu slobodného trhu (In Defense of the Free Market), Bratislava: Konzervatívny inštitút M.R. Štefánika, 2007.pl
dc.description.referencesMises, L.: Lidské jednání: Pojednání o ekonomii (Human Action: A Treatise on Economics), translation Šíma, J. et al.: Praha: Liberální Institut, 2006.pl
dc.description.referencesPiketty, T.: Le capital au xxi siécle (Capital in the 21st Century), Bratislava: Ikar, 2015.pl
dc.description.referencesRahn, W. R.: Kľúče na ceste k ekonomickému rastu a slobode a úloha vlády (Keys on the Road to Economic Growth and Liberty and the Role of the Government), in: Na obranu slobodného trhu (In Defense of the Free Market), Bratislava: Konzervatívny Inštitút M.R. Štefánika, 2007.pl
dc.description.referencesRománová, A.: Význam miestnych daní pre rozpočty územnej samosprávy (Importance of Local Taxes for Municipal Budgets), Miedzynarodowe Studia Spoleczno-Humanistyczne (International Social and Human Studies) no. 1 (2010).pl
dc.description.referencesRománová, A.: Miestne dane ako zdroj príjmov rozpočtov územnej samosprávy (Local Taxes as a Source of Local Budget Revenues), in: Verejné fi nancie Slovenskej republiky – vybrané aspekty a tendencie vývoja (Public Finance of Slovak Republic – Selected Aspects and Development Trends), Košice: Univerzita Pavla Jozefa Šafárika v Košiciach, 2011.pl
dc.description.referencesSchultzová, A.: Daňové sústavy štátov európskej únie (Tax Systems of the States of the European Union), Bratislava: Ekonóm, 2010.pl
dc.description.referencesStieranka, J., Sabayová, M., Šimonová, J.: Daňové úniky a daňová kriminalita v Slovenskej republike (Tax Evasion and Tax Crime in the Slovak Republic), Bratislava: Epos, 2016.pl
dc.description.referencesŠafránek, L.: Daně aneb cesta do otroctví? (Taxes or the Way to Slavery?) Praha: Orego productions, 2016.pl
dc.description.referencesŠiroký, J.: Daně v evropské unii (Taxes in the European Union), Praha: Linde, 2010.pl
dc.description.referencesWallerstein, I.: European Universalism. The Rhetoric of Power, New York, London: The New Press, Praha: Slon, 2008.pl
dc.description.firstpage767pl
dc.description.lastpage779pl
dc.identifier.citation2Optimization of Organization and Legal Solutions concerning Public Revenues and Expenditures in Public Interest (Conference Proceedings), ed. Ewa Lotko, Urszula K. Zawadzka-Pąk, Michal Radvanpl
dc.conferenceXVI International Scientific Conference "The Optimization of Organization and Legal Solutions concerning Public Revenues and Expenditures in Social Interest", Vilnius 21-22 September 2017pl
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

Pliki w tej pozycji:
Plik Opis RozmiarFormat 
K_Cervena_A_Romanova_Economic-Political_Causes_of_Tax_Evasion.pdf416,5 kBAdobe PDFOtwórz
Pokaż uproszczony widok rekordu Zobacz statystyki


Pozycje w RUB są chronione prawem autorskim, z zastrzeżeniem wszelkich praw, chyba że zaznaczono inaczej.