Open AccessTax administrative costs as a component of tax transaction costs in Poland and other OECD countries
Author(s) -
Ryta Dziemianowicz
Publication year - 2017
Publication title -
ekonomia i prawo
Language(s) - English
Resource type - Journals
eISSN - 2392-1625
pISSN - 1898-2255
DOI - 10.12775/eip.2017.009
Subject(s) - value added tax , ad valorem tax , tax reform , tax revenue , indirect tax , tax credit , business , public economics , revenue , tax avoidance , economic policy , direct tax , transaction cost , double taxation , economics , international economics , finance