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Opodatkowanie i obowiązek podatkowy

Opodatkowanie i obowiązek podatkowy

Biljana Buzlevski / Natasha Georgieva

103,97 €
IVA incluido
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Editorial:
KS OmniScriptum Publishing
Año de edición:
2025
Materia
Empresa y gestión
ISBN:
9786209311413
103,97 €
IVA incluido
Disponible

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Sobre IBD

Tak jak nie można obejść się bez państwa, tak nie można obejść się bez podatków. Podatki są podstawowym i najstarszym źródłem dochodów, z których państwo, a także jednostki samorządu terytorialnego, finansują swoje potrzeby, przedsięwzięcia i funkcje. Ze względu na tę cechę, żaden system społeczno-polityczny nie rezygnuje z pobierania podatków. To z kolei implikuje znaczenie i miejsce podatków w kształtowaniu polityki finansowej i systemu finansowego, nie tylko na poziomie państwa, ale także na poziomie jednostek samorządu terytorialnego. Podatki, ze względu na swoją ekonomiczną istotę i determinację, stanowią bardzo złożone zjawisko gospodarcze, czyli zdarzenie gospodarcze .Aby w pełni je zbadać i zrozumieć ich znaczenie i rolę w ogólnym życiu gospodarczym, należy je obserwować z wielu aspektów.

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