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The purpose of this paper is a presentation of the consequences of tax law excessive complexity. The authoress focuses on readability of the tax literature and communication between taxpayers and tax authorities. In the present paper, date showing the influence of tax complexity on taxpayers behavior, and factors significantly differentiating the tax returns preparing by citizens, are presented. The...
The aim of this article is to present the tax wedge issue in Poland and other European Union countries. The first part of the article covers the theoretical basis of the influence of tax wedge on labor market. Then, there is an overview of the structure of tax wedge in Poland for average monthly gross wage in 2008. The last part consists of the comparison of tax wedges in Poland and other European...
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