Article 2018
Authors / editors: Urszula Zagóra-Jonszta
Published in: Studia i Prace WNEiZ US
The article presents the position of two Austrian economists: Friedrich August von Hayek and Joseph Alois Schumpeter about the functioning of the socialist state. Both were supporters of the capitalist economy, but Hayek strongly denied the rationality of the socialist state. Sch…
DOI: 10.18276/sip.2018.51/3-26 · ISSN: 2450-7733
Article 2018
Authors / editors: Monika Pasternak-Malicka
Published in: Finanse, Rynki Finansowe, Ubezpieczenia
Goal - The primary purpose of this publication is to indicate whether non-adherence to Adam Smith's classic tax rules in personal income tax may result in violation of tax law and thus increase taxpayers' tendency to fiscal fraud. Research methodology - the implementation of the …
DOI: 10.18276/frfu.2018.93-08 · ISSN: 2450-7741
Article 2016
Authors / editors: Urszula Zagóra-Jonszta
Published in: Studia i Prace WNEiZ US
This article presents views on the taxation professed by the two largest British classics, next to Adam Smith – David Ricardo and John Stuart Mill. Walking the path designated by the master they professed similar views, accepting low, linear taxes and preferring indirect form of …
DOI: 10.18276/sip.2016.44/2-29 · ISSN: 2080-4881
Article 2016
Authors / editors: Stanisław Swadźba
Published in: Studia i Prace WNEiZ US
The article presents the views of Adam Smith about taxes. It was emphasized that Smith formulated the tax rules, which provide reasonable regularity of the tax system. Attention was also drawn to the fact that Smith’s tax rules are still valid, which does not mean they are today …
DOI: 10.18276/sip.2016.44/2-23 · ISSN: 2080-4881
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