Tax Patriotism in the Context of Fiscal Liabilities

Authors

  • Jan Głuchowski WSB University in Toruń

DOI:

https://doi.org/10.33119/ASCASP.2020.2.1

Keywords:

tax patriotism, international tax law

Abstract

The author presents the issue of tax patriotism in a comparative approach. Starting from the conceptual arrangements, he considers the answer to the question whether paying tax in one’s own country is patriotic. At stake is the economic interest on the one hand, and the national interest, on the other. Nevertheless, emphasising the importance of patriotism may have a positive impact on the increase in tax discipline of individuals and companies.

References

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Published

2020-11-13

How to Cite

[1]
Głuchowski, J. 2020. Tax Patriotism in the Context of Fiscal Liabilities. Analysis and Studies CASP. 10, 2 (Nov. 2020), 1–8. DOI:https://doi.org/10.33119/ASCASP.2020.2.1.

Issue

Vol. 10 No. 2 (2020): Analyses and Studies of CASP

Section

Articles

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