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The impact of inflation on the personal income tax burden

In the design of personal income tax, it is important that, in addition to the proper formation of its individual design elements, the legislator also takes care of their adequate protection against inflation. The absence of such regulation leads to a disproportionately high fiscal burden. This is d...

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Autor principal: Marcin Burzec
Format: Artigo
Idioma:Inglês
Publicat: Wydawnictwo Naukowe Uniwersytetu Szczecińskiego 2024-12-01
Col·lecció:Acta Iuris Stetinensis
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Accés en línia:https://wnus.usz.edu.pl/ais/pl/issue/1476/article/21520/
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