This book is the outcome of an original and interdisciplinary undertaking by the Academy of Young Scholars and Artists based in Wrocław, Poland. One of the fundamental objectives of the Academy is to improve and foster communication between outstanding representatives of various fields of science, the humanities and art. In this regard to close the gap between the sciences, humanities and the …
Simplicity in taxation has considerable potential advantages. However, attempts to simplify tax systems are only likely to be successful and enduring if they take account of the reasons why taxation is complex. There are strong pressures on tax systems to accommodate a range of important factors, as well as complex and changing national and international environments within which modern tax sys…