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@inproceedings{1311687, author = {Schweigl, Johan}, address = {Košice}, booktitle = {Tax Law vs Tax Frauds and Tax Evasion}, edition = {1st}, editor = {Vladimír Babčák, Anna Románová, Ivana Vojníková (ed.)}, keywords = {tax farming; tax evasion; collection of revenues; taxes}, howpublished = {tištěná verze "print"}, language = {eng}, location = {Košice}, isbn = {978-80-8152-304-5}, pages = {229-236}, publisher = {Univerzita Pavla Jozefa Šafárika v Kočiciach, Právnická fakulta}, title = {The Legal and Economic Aspects of "Tax Farming"}, year = {2015} }
TY - JOUR ID - 1311687 AU - Schweigl, Johan PY - 2015 TI - The Legal and Economic Aspects of "Tax Farming" PB - Univerzita Pavla Jozefa Šafárika v Kočiciach, Právnická fakulta CY - Košice SN - 9788081523045 KW - tax farming KW - tax evasion KW - collection of revenues KW - taxes N2 - In this paper, the author focused on the issue of "tax farming". First, he outlined the historical consequences, i.e. he showed how the concept was used in history. Then, he carried out a brief analysis of some of the legal and economic aspects of "tax farming". Namely, he outlined the concept in economic and legal terms and considered its practical use. Finally, the author raised a question whether the concept of "tax farming" can be used when combating tax evasion. ER -
SCHWEIGL, Johan. The Legal and Economic Aspects of ''Tax Farming''. In Vladimír Babčák, Anna Románová, Ivana Vojníková (ed.). \textit{Tax Law vs Tax Frauds and Tax Evasion}. 1st. Košice: Univerzita Pavla Jozefa Šafárika v Kočiciach, Právnická fakulta, 2015, p.~229-236, 17 pp. ISBN~978-80-8152-304-5.
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