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A központi és helyi adóbeszedés gyakorlatának és az adózási morál alakulásának kölcsönhatásai

Author

Listed:
  • Sipos Ágnes

Abstract

Az állam, mint az adóztatási jog szuverenitásának hordozója, átengedi ennek az adóztatási jognak egy részét a helyi decentralizált szintnek, és ellenőrzi is annak gyakorlását. Az önkormányzatok adóztatási joga ennélfogva nem eredeti, hanem származékos, és ahogy azt látni fogjuk, korlátozott.

Suggested Citation

  • Sipos Ágnes, 2015. "A központi és helyi adóbeszedés gyakorlatának és az adózási morál alakulásának kölcsönhatásai," Prosperitas, Budapest Business University, vol. 2(1), pages 123-143.
    • Handle: RePEc:bbs:prospe:v:2:y:2015:i:1:p:123-143
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