Sygut, Edyta - In: E-Finanse : finansowy kwartalnik internetowy 14 (2018) 2, pp. 47-57
The basic function of taxes is the fiscal function, which consists in collecting revenue by public authorities. The imposition of non-fiscal functions on taxes causes the weakening of their basic function. The purpose of the article is to present tax exemptions, as well as to assess the fiscal...