Pregled bibliografske jedinice broj: 830139
Rational Tax System in the Light of the Management’s Perception – a Theoretical Review
Rational Tax System in the Light of the Management’s Perception – a Theoretical Review // Annales Universitatis Mariae Curie Sklodowska. Sectio H: Oeconomia, 50 (2016), 1; 421-430 doi:10.17951/h.2016.50.1.421 (međunarodna recenzija, članak, znanstveni)
CROSBI ID: 830139 Za ispravke kontaktirajte CROSBI podršku putem web obrasca
Naslov
Rational Tax System in the Light of the
Management’s Perception – a Theoretical Review
Autori
Marczak, Jaroslaw ; Bogovac, Jasna
Izvornik
Annales Universitatis Mariae Curie Sklodowska. Sectio H: Oeconomia (0459-9586) 50
(2016), 1;
421-430
Vrsta, podvrsta i kategorija rada
Radovi u časopisima, članak, znanstveni
Ključne riječi
rational tax system ; menagement's perception ; Croatia ; Poland
(tax system ; menagement's perception ; Poland ; Croatia)
Sažetak
Arguments about a rational tax system, whether explained thoroughly by scientist or by the average taxpayers, lead us to the same pragmatic question: how do we recognize a rational modern tax system and how can we extract its main drivers? If we narrow the scope of our interests and focus on the opinions of the corporate taxpayers, it does not mean that answers might be ease and strait. Therefore, it is important to explore what are management’s perceptions and drivers for behaviour that arise from rational choices: transparency and simplification of tax system that can support decision-making process, usable tax incentives, helpful tax administration and quality and quantity of its services.
Izvorni jezik
Engleski
Znanstvena područja
Ekonomija, Pravo
Citiraj ovu publikaciju:
Uključenost u ostale bibliografske baze podataka::
- Central and East European Online Library - CEEOL
- ERIH PLUS
- CEEOL
- CEJSH
