A growing importance of social lending and budget revenues from personal incoming tax [PDF]
, 2021 The article is focused on a growing importance and popularity of a social lending. Author shows that a social lending can constitute an efficient income to persons who make them thanks to an interest rate.
Mateusz Andruszko
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Kilka uwag na temat intensyfikacji zjawiska legalnego minimalizowania ciężarów podatkowych [PDF]
, 2016 Taxpayers will attempt to minimize their taxation by means of legal as well as illegal methods. We cannot deny the right of taxpayers to pursue the lowest tax payment.
Drywa, Anna
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Article 199a of the Tax Ordinance Act in Polish Legal Regime [PDF]
, 2021 The regulatory function of Article 199a [Tax Ordinance Act, hereinafter: T.O.] is to supplement tax authoritiescompetences deriving from other regulations of evidence proceeding to establish the facts.
Krzysztof R. Woźniak
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Hydra lernejska, czyli o braku możliwości pogodzenia wyroku Trybunału Konstytucyjnego z instytucją klauzuli przeciwko unikaniu opodatkowania [PDF]
, 2020 This article sets forth the following argument: the legal norm hypothesis of the General Anti-Avoidance Rule (hereinafter: GAAR) does not conform to the terms set out by Constitutional Tribunal in the judgment of 11 May 2004 (case no. K 4/03).
Drozdowski, Edgar
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Aktualne tendencje w polityce kryminalnej wobec przestępczości podatkowej [PDF]
, 2021 Legislative response to tax crime reflects the trends that are observed throughout criminal law resulting from theory to which, a crime is an evidence of a defectively constructed law, the result of which is increasing instability, casuistry ...
Wilk, Leszek
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JAWNOŚĆ INFORMACJI PODATKOWEJ – W ŚWIETLE DOŚWIADCZEŃ WYBRANYCH KRAJÓW [PDF]
, 2014 This paper presents an overview of the issues raised by public disclosure of tax return information by providing current and historical perspectives.
Gałuszka, Jolanta
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Umowy cywilnoprawne a składki na ubezpieczenia społeczne – zarys problemu [PDF]
, 2014 Civil law contracts concluded by two parties have consequences not only in the private law but also in the public law, mainly tax law and social insurance law.
Wantoch-Rekowski, Jacek +1 more
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Nieustające reformy opodatkowania dochodów osób prawnych – perspektywa istotnych zmian ustawy o podatku dochodowym od osób prawnych w latach 2012–2017 [PDF]
, 2018 The main aim of the article is to present and assess the quality of the most significant amendments in the Corporate Income Tax Act in the period 2012–2017. Selected amend¬ments are connected with counteracting of tax avoidance.
Werner, Aleksander
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Current Problems in the Field of Sickness Insurance for People Running a Non-Agricultural Business [PDF]
, 2022 The assessment of the limits of the freedom to declare the basis for calculating the contribution for sickness insurance by the insured (entrepreneur) constantly raises legal doubts.
Matyjas-Łysakowska, Paulina
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Wpływ regulacji prawa podatkowego na zasadność podnoszenia zarzutu obejścia prawa podatkowego – wybrane zagadnienia z praktyki orzeczniczej [PDF]
, 2015 MACIEJ ŚLIFIRCZYK – doktor nauk prawnych, adiunkt w Katedrze Prawa Finansowego na Wydziale Prawa i Administracji Uniwersytetu Warszawskiego, członek Rady Konsultacyjnej Prawa Podatkowego przy Ministrze ...
Ślifirczyk, Maciej
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