Artikel
Economic relations between personal and corporate income tax
The main goal of this article is to discuss the mutual economic relations between personal and corporate income taxes. The article consists of three parts. The first is an introduction to these taxes and taxation. The second is the analysis in which the objective of the taxation is discussed. This part represents the trends in research on taxation and clarifies the aspects of taxes that should be considered in an optimal tax system construction. These include solutions which stimulate taxpayer behavior, the economically and socially oriented objectives of taxation, and guides needed for tax equalization. The conclusions are focused on the tax rates in personal and corporate income tax and their influence on economic behavior of firms and individuals. The authors show different points of view on tax rate equalization and discuss its consequences.
- Language
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Englisch
- Bibliographic citation
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Journal: e-Finanse: Financial Internet Quarterly ; ISSN: 1734-039X ; Volume: 10 ; Year: 2014 ; Issue: 1 ; Pages: 60-68 ; Rzeszów: University of Information Technology and Management
- Classification
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Wirtschaft
Taxation and Subsidies: Efficiency; Optimal Taxation
Personal Income and Other Nonbusiness Taxes and Subsidies; includes inheritance and gift taxes
Fiscal Policies and Behavior of Economic Agents: General
Fiscal Policy
- Subject
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personal income tax
corporate income tax
fiscal stimulus
budgetary system
fiscal policy
- Event
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Geistige Schöpfung
- (who)
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Skica, Tomasz
Wołowiec, Tomasz
Pavlov, Pavel
- Event
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Veröffentlichung
- (who)
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University of Information Technology and Management
- (where)
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Rzeszów
- (when)
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2014
- Handle
- Last update
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10.03.2025, 11:42 AM CET
Data provider
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. If you have any questions about the object, please contact the data provider.
Object type
- Artikel
Associated
- Skica, Tomasz
- Wołowiec, Tomasz
- Pavlov, Pavel
- University of Information Technology and Management
Time of origin
- 2014
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