2022: Special Issue: Challenges for National Tax Policies and International Tax Coordination – Selected Issues from the Polish, Spanish and International Perspectives

View 2022: Special Issue: Challenges for National Tax Policies and International Tax Coordination – Selected Issues from the Polish, Spanish and International Perspectives

ed. Maria Supera-Markowska

Published: 2022-11-23

Full Issue

Article

  • The Purpose of the Tax System that Gives Meaning and Legitimacy to Taxes

    José Luis Muñoz López
    15-33
    DOI: https://doi.org/10.18778/2391-6478.S.2022.02

  • The Spanish Tax System and Tax Policy in Spain in the Context of the Covid-19 Pandemic Framework

    Maria Supera-Markowska
    35-49
    DOI: https://doi.org/10.18778/2391-6478.S.2022.03

  • Principles and Rules for Determining the Tax Capacity of Entrepreneurs in Income Taxes

    Maria Supera-Markowska
    51-68
    DOI: https://doi.org/10.18778/2391-6478.S.2022.04

  • Factors Explaining Tax Compliance

    Mª Gabriela Lagos Rodríguez
    69-79
    DOI: https://doi.org/10.18778/2391-6478.S.2022.05

  • Trust in Institutions and Tax Compliance. A Multilevel Analysis of the Regions of Spain

    Jesús Cantero-Galiano
    81-97
    DOI: https://doi.org/10.18778/2391-6478.S.2022.06

  • Democracy, Economy, Progress and the Rule of Law. Special Reference to the Tax Regime for Religious Denominations

    Santiago Catalá Rubio
    99-113
    DOI: https://doi.org/10.18778/2391-6478.S.2022.07

Other

  • Preface

    Maria Supera-Markowska
    7-14
    DOI: https://doi.org/10.18778/2391-6478.S.2022.01