Finanse, Rynki Finansowe, Ubezpieczenia

Previously: Zeszyty Naukowe Uniwersytetu Szczecińskiego. Finanse, Rynki Finansowe, Ubezpieczenia


ISSN: 2450-7741     eISSN: 2300-4460    OAI    DOI: 10.18276/frfu.2017.87/2-01
CC BY-SA   Open Access 

Issue archive / 3/2017
Jakość systemów podatkowych a ich wydajność fiskalna
(THE QUALITY OF TAX SYSTEMS AND THEIR PERFORMANCE)

Authors: Adam Adamczyk
Uniwersytet Szczeciński

Sławomir Franek
Uniwersytet Szczeciński, Wydział Nauk Ekonomicznych i Zarządzania
Keywords: tax rules efficiency quality
Whole issue publication date:2017
Page range:9 (7-15)
Cited-by (Crossref) ?:

Abstract

Abstract: Purpose – The purpose of the article is to answer the question of whether it is possible to increase fiscal performance of tax systems without increasing their repression. Design/methodology/approach – A panel data model will be used to answer this research question. Findings – The results obtained have led us to conclude that fiscal efficiency of taxation systems can be improved by improving their quality, and in particular by reducing the cost of collection and increasing tax justice as measured by the Reynolds-Smolensky index. Originality/value – In previous studies of factors determining the fiscal performance of tax systems, the quality measures of these systems were not taken into account.
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