Etiologia opodatkowania

Etiologia opodatkowania

Rodrigo Alexandre Benetti

93,50 €
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Editorial:
KS OmniScriptum Publishing
Año de edición:
2025
ISBN:
9786209397233
93,50 €
IVA incluido
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Sobre IBD

Etiologię nakładania podatków można lepiej zrozumieć na podstawie fundamentalnych badań nad zjawiskiem powstawania społeczeństw i tym, jak ukształtowało się ono w cechach charakterystycznych dla państwa, aż do osiągnięcia statusu podmiotu konstytucyjnego. Ruchy te są wynikiem starcia sił, które wyrażają się w manifestacjach interesów w procesie tworzenia władzy między podmiotami społecznymi. Decyzja o oparciu niniejszej książki na tworzeniu państwa i jego atrybutach stanowi filar dla zrozumienia pochodzenia władzy podatkowej. W związku z tym jest to ważne dla poznania ograniczeń tej władzy i jej stosowania, wynikających z postępów w zakresie praw społecznych, ugruntowanych przede wszystkim na poziomie konstytucyjnym, pod ochroną jej obecnych cech demokratycznego państwa prawa. Wreszcie, zakres badania skupia się na analizie zasad ograniczających władzę podatkową, których stosowanie w praktyce prawnej budzi kontrowersje w doktrynie i orzecznictwie, powodując dyskomfort wśród wszystkich podatników.

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