Results 11 to 20 of about 72 (66)
The concept of fairness as a criterion for the assessment of the personal income tax in Poland [PDF]
, 2021 Purpose – The aim of the article is to present the essence of tax justice in relation to the personal income tax in Poland. Research method – The realisation of the aim required using the method of descriptive and compa-rative analysis to assess the ...
Lewkowicz-Grzegorczyk, Katarzyna Anna
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Możliwości i kierunki harmonizacji podatku dochodowego od osób fizycznych [PDF]
, 2018 Personal income tax (hereinafter referred to as PIT) has a short history, as it appeared in tax systems of EU countries as late as at the end of the 18th century.
Tomasz Wołowiec, Wołowiec, Tomasz
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Podatek dochodowy od osób fizycznych a wzrost gospodarczy [PDF]
, 2017 The tax system is one of the main tools to which serve to attain the economic aims/goals. These aims are reflected in the composition of the tax system.
Podstawka, Marian, Deresz, Agnieszka
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Umowa przelewu wierzytelności a podatek dochodowy od osób fizycznych
, 2016 Purchase and sale of receivables has certain effects in the area of civil law and also tax law. Transfer of the debt is an agreement, which may bring to the purchaser, in the future, certain income.
Głowacka, Karolina, Karolina Głowacka
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, 2022 The article discusses the book by A. Mariański (Un) fair Polish personal income tax. Apart from the comments of a review nature, the article contains a number of observations and opinions of the author on the key issues of income taxation, such as the ...
Brzeziński, Bogumił
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“Polish Deal” and financial autonomy of communes in Poland [PDF]
, 2022 Purpose – The article aims to present the main changes in the financing of municipalities in Poland resulting from the implemented “Polish Deal” and “Polish Deal 2.0” programs and to assess the consequences of their introduction for the financial ...
Wyszkowski, Adam +2 more
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Podatek dochodowy od osób fizycznych i prawnych w faktoringu odwróconym
, 2016 The article presents the essence of reverse factoring with financial consequences in the nature of Personal Income Tax and Corporate Income Tax. The important part of this paper are issues of taxation the parties of this contract. At the beginning author
Iżewska, Monika, Monika Iżewska
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The Rationale for Economic Migration in Selected Countries of Eurasia with Particular Reference to the Taxation of Individuals (Self-Employed and Non-Business) with Income Tax: An Overview Approach [PDF]
, 2023 The analysis undertaken in this article is of the migration of natural persons, self-employed and not self-employed, for economic (including tax) reasons, which has been recorded among the citizens of Belarus, Ukraine, Poland, and Vietnam.
Rutkowska-Tomaszewska, Edyta +5 more
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The Polish Personal Income Tax Act in the light of taxation equality and equity postulates
, 2022 Obciążenia dochodów osobistych są zasadniczym polem dyskusji na temat postulatów równości i sprawiedliwości opodatkowania. Dyskusja ta ogniskuje się wokół dylematu podatku liniowego albo progresywnego.
Radzikowski, Krzysztof
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Krytyka PrawaArtykuł stanowi glosę do orzeczenia Naczelnego Sądu Administracyjnego z dnia 25 maja 2023 r. sygn. akt II FSK 2822/20. Przedmiotem glosy jest krytyczna ocena wydanego wyroku, w którym sąd uznał, iż w przypadku, gdy podatnik nie zapłacił podatku za ...
Beata Kucia-Guściora
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