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Niesiobędzka Małgorzata (Uniwersytet Gdański)
Sprawiedliwość proceduralna podatków
Procedural Tax Fairness
Optimum : studia ekonomiczne, 2014, nr 4 (70), s. 101-110, tab., bibliogr. 25 poz.
Sprawiedliwość, Unikanie opodatkowania, Pomiary, Podatki
Justice, Tax avoidance, Measurement, Taxes
streszcz., summ.
Celem artykułu jest ukazanie znaczenia badań dotyczących spostrzeganej sprawiedliwości proceduralnej podatków. W artykule omówiono trzy poziomy badania percepcji sprawiedliwości podatków. Praca zawiera także dane obrazujące wpływ spostrzeganej sprawiedliwości proceduralnej na zachowanie podatników. Jednocześnie przedstawiono w niej narzędzie służące do pomiaru sprawiedliwości proceduralnej podatków. (abstrakt oryginalny)

The purpose of this paper is a presentation of the importance of studies devoted perceived procedural tax fairness. Three levels of analysis of procedural tax fairness perception are discussed. The paper presents relations between procedural tax fairness and taxpayers' behavior. The measures to study perceived procedural tax fairness have been also demonstrated. (original abstract)
The Library of Warsaw School of Economics
The Library of University of Economics in Katowice
Full text
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