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

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Article

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

  José Luis Muñoz López

  15-33

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

  Maria Supera-Markowska

  35-49

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

  Maria Supera-Markowska

  51-68

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• Factors Explaining Tax Compliance

  Mª Gabriela Lagos Rodríguez

  69-79

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

  Jesús Cantero-Galiano

  81-97

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

  Santiago Catalá Rubio

  99-113

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Other

• Preface

  Maria Supera-Markowska

  7-14

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