- Tytuł:
-
Tax expenditures jako element konstrukcji polskiego podatku od dochodów osobistych
Tax expenditures as a part of polish personal income tax - Autorzy:
-
Dziemianowicz, Ryta
Wyszkowsk, Adam
Budlewska, Renata - Powiązania:
- https://bibliotekanauki.pl/articles/590402.pdf
- Data publikacji:
- 2014
- Wydawca:
- Uniwersytet Ekonomiczny w Katowicach
- Tematy:
-
Dochody
Podatek dochodowy
Podatek dochodowy od osób fizycznych
Podatki
System podatkowy
Income
Income tax
Individual income tax
Tax system
Taxes - Opis:
- Since the year of introduction the personal income tax in Poland (1991), there has been implemented a number of changes in the structure of this tax. They could be justified as the natural 'aging of the law' phenomenon, and, moreover in achieving the objectives of social and economic policy. In a large part these changes take part of tax expenditures applied in the PIT. As a result, for most taxpayers income taxation has become non-transparent and too much complicated. At the same time tax constructions which reduce tax burden have a significant impact on budget revenues from personal income tax. The purpose of this article is to present the scope of tax expenditures in the Polish personal income tax, and to analyse their impact on the tax burden of taxpayers, as well as the budget revenue. The analysis was conducted based on the own authors' methodology for the identification of tax expenditures.
- Źródło:
-
Studia Ekonomiczne; 2014, 198 cz 1; 213-224
2083-8611 - Pojawia się w:
- Studia Ekonomiczne
- Dostawca treści:
- Biblioteka Nauki
Artykuł