LEGAL DILEMMAS OF STREAMING PROPERTY TAX LOGIC

Apply

LEGAL DILEMMAS OF STREAMING PROPERTY TAX LOGIC

Journal Title: International Journal of New Economics and Social Sciences - Year 2018, Vol 7, Issue 1

Abstract

Taxes have the property that they constitute a stream because they are paid by subtracting parts of various other streams generated by business entities. When paying tax, they must pay part of their income - in the case of direct tax or expenditure - in the case of indirect tax; we count both volumes as economic categories called streams. These tax characteristics are called the tax logic stream. The conclusion about the flow of tax is in fact trivial, but fraught with serious consequences - not always noticed. Since the tax itself is a stream, firstly, in its creation as a category of public finances, one should always determine the right reference to the value of some other stream; it should be created in relation to this other stream, for example in terms of income, because only the stream is an effective source of income. The tax is a cash stream and only to the cash flow must be referred.<br/><br/>

Authors and Affiliations

Daniel Szybowski

Keywords

taxes indirect tax direct tax property taxes cash streams tax streams flow of property tax logic

ZNACZENIE WPROWADZENIA PROGRAMU RODZINA 500 PLUS JAKO ISTOTNEGO CZYNNIKA KOMPLEKSOWEJ INWESTYCYJNEJ POLITYKI RODZINNEJ W POLSCE

W Polsce od początku transformacji systemowej lat 90. relatywnie najniższe dochody osiągały rodziny wielodzietne. Podobne relacje kształtują się w zakresie sytuacji materialnej, mieszkaniowej i w zakresie generowanych os...

EP ID EP365488
DOI 10.5604/01.3001.0012.2691
Views 106
Downloads 0