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Analizy i Studia CASP
Article . 2020 . Peer-reviewed
License: CC BY NC
Data sources: Crossref
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Analizy i Studia CASP
Article
License: CC BY NC
Data sources: UnpayWall
https://dx.doi.org/10.33119/as...
Other literature type
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Patriotyzm podatkowy na tle zobowiązań fiskalnych

descriptionPublicationkeyboard_double_arrow_right Article , Other literature type 13 Nov 2020Publisher:Warsaw School of EconomicsJournal:Analizy i Studia CASP (issn: 2451-0203, eissn: 2451-0475, Copyright policy )
Authors: Jan Głuchowski;

doi: 10.33119/ascasp.2020.2.1

Patriotyzm podatkowy na tle zobowiązań fiskalnych

Abstract

Autor przedstawia w ujęciu komparatystycznym zagadnienie patriotyzmu podatkowego. Wychodząc od ustaleń pojęciowych, rozważa odpowiedź na pytanie, czy płacenie podatku we własnym kraju jest patriotyczne. Na szali z jednej strony jest interes ekonomiczny, z drugiej zaś interes narodowy. Niemniej podkreślanie wagi patriotyzmu może mieć pozytywny wpływ na wzrost dyscypliny podatkowej osób fizycznych i firm.

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    This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
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    popularity
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    influence
    This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
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    impulse
    This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
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selected citations
These citations are derived from selected sources.
This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Citations provided by BIP!
popularity
This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.
BIP!Popularity provided by BIP!
influence
This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Influence provided by BIP!
impulse
This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
BIP!Impulse provided by BIP!
0
Average
Average
Average
gold