| Autor: |
Perić, Renata, Szilovics, Csaba |
| Předmět: |
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| Zdroj: |
Proceedings of the Conference on Contemporary Legal Challenges: EU - Hungary - Croatia; 2012, p307-318, 12p |
| Abstrakt: |
The article offers an analysis on the fairness and impartiality of personal income tax systems. Included in the article are a definition on the concept of fairness, a perception that tax payments do not acquire direct right to compensation, and fair and proportionate burden as an important principle of fair taxation. Also included are the restructuring of tax burden, optimal tax system, and the development of international standards of taxation. |
| Databáze: |
Complementary Index |
| Externí odkaz: |
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