
Adam Smith’s Tax Principles as a Criterion for Evaluation of Flat Tax
Author(s) -
Bożena Stanek
Publication year - 2016
Publication title -
annales universitatis mariae curie-skłodowska. sectio h, oeconomia
Language(s) - English
Resource type - Journals
eISSN - 2449-8513
pISSN - 0459-9586
DOI - 10.17951/h.2016.50.1.691
Subject(s) - tax reform , indirect tax , tax credit , ad valorem tax , law and economics , direct tax , economics , value added tax , tax avoidance , public economics , adam smith , neoclassical economics