- Tytuł:
-
Obszary nieobjęte działaniami uszczelniającymi system podatkowy w Polsce w latach 2015–2019 w zakresie opodatkowania dochodów osób fizycznych – konsekwencje budżetowe, społeczne i gospodarcze
Areas not covered by the sealing of the tax system in Poland in 2015–2019 in the area of taxation of income of individuals: budgetary, social, and economic consequences - Autorzy:
- Kluzek, Marta
- Powiązania:
- https://bibliotekanauki.pl/articles/2897097.pdf
- Data publikacji:
- 2020
- Wydawca:
- Kancelaria Sejmu. Biuro Analiz Sejmowych
- Tematy:
-
personal income tax
sources of income
rental taxation
taxation of income from the sale of real estate - Opis:
- The aim of the article is to review and evaluate selected solutions in the area of personal income tax in terms of their impact on the tax and political gap. The solutions affecting the labour market, taxation of rent and income from real estate transactions were analysed. The author claims that taxation rules for individual sources of income in Poland are not conducive to building tax justice and contribute to deepening the tax gap understood as the sum of the political gap and non-compliance with fiscal rules of taxation by taxpayers.
- Źródło:
-
Studia BAS; 2020, 4(64); 121-136
2080-2404
2082-0658 - Pojawia się w:
- Studia BAS
- Dostawca treści:
- Biblioteka Nauki
Artykuł