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Influence of stamp duty on undertaking and running economic activity

Dobroslawa Antonow ()
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Dobroslawa Antonow: University of Wroclaw

Ekonomia i Prawo, 2017, vol. 16, issue 1, 5-19

Abstract: Aim: The article is devoted to stamp duty issues. The problem analysis of legal construction of this public levy with paying special attention to its influence on undertaking and running economic activity has been carried out in the article. Motivation: The stamp duty is one of the performances, which a taxpayer-entrepreneur is burdened with; and thereby, the stump duty is one of the costs of running economic activity. The cost is regulated mainly in the situation when the entrepreneur requests to carry out an official action, a permit or a certificate concerning his individual business from the public administrative agencies. Results: Undertaking and running economic activity in accordance with the legal rules in force are conditioned by such official actions. Therefore, the stump duty is the entrepreneur’s basic cost connected with the organization of legally run economic activity. Little interest of the levy law doctrine in public charges issues, especially slight achievements in the topic of special situation of the entrepreneur as a subject burdened with many different charges, mainly all the administrative charges among other things has been the grounds for the undertaken research.

Keywords: charge; stamp duty; economic activity; procuration; permit (search for similar items in EconPapers)
JEL-codes: G3 H2 (search for similar items in EconPapers)
Date: 2017
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Handle: RePEc:cpn:umkeip:v:16:y:2017:i:1:p:5-19