Temat: lump sum - Katalog OPAC zbiorów

Skocz do pozycji: 1.

Tytuł:: Dochody z działalności gospodarczej – analiza stanu obecnego i możliwe kierunki zmian
Income from business activity. Current status and directions for change
Autorzy:: Jamroży, Marcin
Powiązania:: https://bibliotekanauki.pl/articles/11364392.pdf
Data publikacji:: 2018
Wydawca:: Kancelaria Sejmu. Biuro Analiz Sejmowych
Tematy:: business income
erosion of tax base
tax valuation
business restructurings
lump-sum taxation forms
Opis:: The article provides an analysis of the current income taxation model in Poland with regard to business activity. The rationale behind the call for change is the erosion of tax base, which can be seen particularly in the activities of related entities and the so-called aggressive tax planning. The author discusses the current regulatory framework and proposes alternatives, particularly solutions relating to the duality in income taxation of commercial companies, lump-sum taxation forms, rules determining tax base, tax valuation of transactions, as well as taxation of business restructuring.
Źródło:: Studia BAS; 2018, 2(54); 179-203
2080-2404
2082-0658
Pojawia się w:: Studia BAS
Dostawca treści:: Biblioteka Nauki

Artykuł

Skocz do pozycji: 2.

Tytuł:: Wybrane instrumenty optymalizacji podatkowej wykorzystywane w mikroprzedsiębiorstwach – ocena i perspektywy zmian
Selected tax optimization instruments in microenterprises: assessment and prospects for change
Autorzy:: Joanna, Szlęzak-Matusewicz
Powiązania:: https://bibliotekanauki.pl/articles/7471175.pdf
Data publikacji:: 2019
Wydawca:: Kancelaria Sejmu. Biuro Analiz Sejmowych
Tematy:: tax optimization
small taxpayer
forms of taxation
tax card
lump sum on registered income
tax deductible costs
Opis:: The aim of this article is to overview the most important tax optimization instruments for microenterprises in Poland and critically assess them in order to formulate de lege ferenda proposals. The considerations in the article are based on the provisions of the Polish Personal Income Tax Act, the Corporate Income Tax Act, the Value Added Tax Act, and the Act on Local Taxes and Fees. The author analyses such instruments as quarterly settlement of income taxes and VAT, cash method in VAT, and reliefs addressed to micro-enterprises. The attention was also paid to real estate tax relief granted by the Polish municipalities in exchange for investments made by entrepreneurs.
Źródło:: Studia BAS; 2019, 2(58); 85-107
2080-2404
2082-0658
Pojawia się w:: Studia BAS
Dostawca treści:: Biblioteka Nauki

Artykuł

Skocz do pozycji: 3.

Tytuł:: Wybrane rozwiązania opodatkowania małych przedsiębiorstw – ocena i proponowane kierunki zmian
Taxation of small enterprises – review of regulations and proposed guidelines for changes
Autorzy:: Felis, Paweł
Powiązania:: https://bibliotekanauki.pl/articles/14526592.pdf
Data publikacji:: 2014
Wydawca:: Kancelaria Sejmu. Biuro Analiz Sejmowych
Tematy:: fixed amount tax
small enterprise
taxation
Polska
income tax
lump‑sum tax on registered income
tax relief
general principles at progressive scale
general principles at linear scale
Opis:: This article presents and evaluates the most important solutions concerning taxation on small enterprises in Poland. The author first discusses selected issues that are of importance for these enterprises in light of fiscal charges, particularly the option to choose the adequate form of taxation on income (general principles at progressive or linear scales, lump‑sum tax on registered income, flat rate tax). Next, detailed regulations related to income tax and tax on goods and services are addressed. In conclusion, the author formulates some proposals for changes in taxation of small enterprises in Poland.
Źródło:: Studia BAS; 2014, 1(37); 109-139
2080-2404
2082-0658
Pojawia się w:: Studia BAS
Dostawca treści:: Biblioteka Nauki

Artykuł

Informacja