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Taxes and Taxation Trends

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Listed:
  • Jolanta Iwin-Garzynska

Abstract

Taxes are a constant part of life for every company and a constant element of economics, finance, and financial law. Any changes observed in the science and theory also apply to the importance and position of taxes in the practice of corporate finance, public finance, and economic growth. Beside this, a new meaning of taxes in the economies of countries in the world and the European Union is introduced. Taxes will always introduce risks and uncertainties in business, due to the high volatility and uncertainty of tax law. Moreover, being a category that affects the economic growth, they cause disturbances in stability and welfare of the state. Therefore, while considering the essence of taxes in a country, one should not consider this category in isolation from corporate finance and social welfare. Two things are certain in the world: death and taxes.

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Suggested Citation

  • Jolanta Iwin-Garzynska (ed.), 2018. "Taxes and Taxation Trends," Books, IntechOpen, number 4877.
    • Handle: RePEc:ito:pbooks:4877
    DOI: 10.5772/66617
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    File URL: https://www.intechopen.com/books/4877
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    JEL classification:

    • O10 - Economic Development, Innovation, Technological Change, and Growth - - Economic Development - - - General
    • F63 - International Economics - - Economic Impacts of Globalization - - - Economic Development

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