- Tytuł:
-
Opodatkowanie dochodów osób fizycznych z pracy najemnej – analiza stanu obecnego i proponowane kierunki reformy
Taxation of the income from natural persons’ contract work. Current status and suggested reform - Autorzy:
- Ofiarski, Zbigniew
- Powiązania:
- https://bibliotekanauki.pl/articles/11364394.pdf
- Data publikacji:
- 2018
- Wydawca:
- Kancelaria Sejmu. Biuro Analiz Sejmowych
- Tematy:
-
work for hire
income tax
employee income
tax exemption
tax-deductible costs - Opis:
- The article looks at the taxation of income from natural persons’ contract work or similar arrangements. The author argues that it is essential to clearly define the concept of contract work in the Polish tax legislation as a general category incorporating various legal titles concerning the work undertaken by an employee. The author discusses the complex structure of income sources and main income types earned by employees, and identifies legal problems caused by this variety and gives some recommendations.
- Źródło:
-
Studia BAS; 2018, 2(54); 205-225
2080-2404
2082-0658 - Pojawia się w:
- Studia BAS
- Dostawca treści:
- Biblioteka Nauki
Artykuł