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2018 | nr 532 Finanse i rachunkowość na rzecz zrównoważonego rozwoju | 31--42
Tytuł artykułu

Kierunek, zakres i moment przerzucalności podatków pośrednich jako przedmiot badań empirycznych

Warianty tytułu
Direction, Scope And Moment Of The Indirect Tax Shifting as A Subject of Empirical Research
Języki publikacji
PL
Abstrakty
Celem artykułu jest przegląd badań empirycznych nad przerzucalnością podatków pośrednich i ustalenie na podstawie tych badań czynników determinujących kierunek, zakres i moment przerzucalności. Z dokonanego przeglądu wynika, że wśród czynników determinujących kierunek, zakres i moment przerzucalności podatków pośrednich można wymienić w szczególności charakter podatku (ad valorem lub specyficzny), charakter dóbr (trwałego i nietrwałego użytku), rodzaj dóbr, siłę konkurencji w sektorze, otwartość gospodarki czy etap obrotu. Również czynniki o charakterze behawioralnym odgrywają znaczącą rolę w analizie przerzucalności podatków pośrednich. Warto w tym miejscu zwrócić uwagę między innymi na zróżnicowane reakcje na wzrost i spadek stawek podatku, na małe i duże zmiany stawek podatku, na zmiany stawek podstawowych, obniżonych oraz reklasyfikacje(abstrakt oryginalny)
EN
The objective of the article is to make a review of empirical research on indirect tax shifting and to identify, on the basis of these studies, factors determining the direction, scope and moment of tax shifting. The review shows that the following factors determine the direction, scope and moment of tax shifting: the nature of the tax (ad valorem or specific), the nature of goods (durable and non-durable), the type of goods, the level of competitiveness in a sector, the openness of economy or the stage of a production and distribution chain. Behavioral factors also play an important role. It is worth noticing the varied reactions to tax rate increases and decreases, small and large tax rate changes, changes in basic and reduced rates, and reclassifications(original abstract)
Słowa kluczowe
Twórcy
  • Uniwersytet Ekonomiczny w Poznaniu
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Typ dokumentu
Bibliografia
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Identyfikator YADDA
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