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A few reflections on current tax law

The paper deals with the current state of Slovak tax legislation in terms of its qualitative attributes. It emphasizes some of the negative features, especially the high frequency of amendments to the law, lack of clarity of legislation, lack of effort on the appropriate application of the criteria...

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Autor principal: Mária Bujňáková
Format: Artigo
Idioma:Inglês
Publicat: Wydawnictwo Naukowe Uniwersytetu Mikołaja Kopernika 2018-03-01
Col·lecció:Prawo Budżetowe Państwa i Samorządu
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Accés en línia:http://apcz.umk.pl/czasopisma/index.php/PBPS/article/view/PBPS.2018.001
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