EXCESSIVE FISCALITY: A BARRIER OR STIMULATING FACTOR IN PUBLIC SECTOR (Nadmierny fiskalizm: bariera czy stymulator funkcjonowania sektora publicznego?)

• Autorzy: Dziemianowicz Ryta
• Języki publikacji: PL

Abstrakty

EN

In the article, an attempt has been made to find a relationship between an excessive growth of the public sector and excessive fiscality. The conducted research provides new insights into the problem. It shows that when fiscal potential of the State is exceeded this does not lead to an increase in revenue that covers the expenses of the public sector but just the opposite - to a dramatic drop in revenue what, consequently, affects not only the quantity but also quality of goods and services provided by the State. At the same time, it was stated that the condition of the public finance sector is indirectly reflected by the size of the so-called grey area within economy, whose increase, due to negative consequences for the entire economy but also for the public finance sector itself should make us give some thought to both the level of incidence and also to public expenses.

Słowa kluczowe

EN

FISCALITY; GREY AREA; PUBLIC EXPENSES; PUBLIC SECTOR

• Czasopismo: Optimum. Studia Ekonomiczne
• Rocznik: 2008
• Numer: 4(40)
• Strony: 135-152
• Rodzaj publikacji: ARTICLE

Twórcy

autor

Dziemianowicz Ryta

• Ryta Dziemianowicz, Uniwersytet w Bialymstoku, Wydzial Ekonomii i Zarzadzania, ul. Warszawska 63, 15-062 Balystok, Poland

Identyfikatory

CEJSH db identifier

09PLAAAA062223