Temat: reliefs - Katalog OPAC zbiorów

Skocz do pozycji: 1.

Tytuł:: Opinia prawna na temat wątpliwości związanych ze zmianami w ustawie o utrzymaniu czystości i porządku w gminach oraz niektórych innych ustaw z 28 listopada 2014 r.
Legal opinion on doubts about the amendments to the Act of 28 November 2014 on Maintaining Cleanliness and Order in Municipalities and some other acts
Autorzy:: Snażyk, Zofia
Powiązania:: https://bibliotekanauki.pl/articles/2223428.pdf
Data publikacji:: 2015
Wydawca:: Kancelaria Sejmu. Biuro Analiz Sejmowych
Tematy:: community
waste
family
reliefs and exemptions
Opis:: The modification of the content of Article 6k, para. 4 of the Act on Maintaining Cleanliness and Order in Municipalities made by the above said amendment raised doubts about the possibility of introducing reductions of fees for municipal waste management for families with many children. Such reductions were granted by the councils of municipalities (cities) on the basis of the amended provision. The author also presents conclusions de lege ferenda introduced in the Polish legal system of provisions enabling the use of incentives for families with many children. The analysis covers in particular the provisions of the Act on the Charter of the Large Family.
Źródło:: Zeszyty Prawnicze BAS; 2015, 1(45); 213-218
1896-9852
2082-064X
Pojawia się w:: Zeszyty Prawnicze BAS
Dostawca treści:: Biblioteka Nauki

Artykuł

Skocz do pozycji: 2.

Tytuł:: Obciążenia fiskalne rodzin w Polsce na tle państw UE
Fiscal burden of Polish families in comparison to the EU member states
Autorzy:: Russel, Piotr
Powiązania:: https://bibliotekanauki.pl/articles/11541876.pdf
Data publikacji:: 2016
Wydawca:: Kancelaria Sejmu. Biuro Analiz Sejmowych
Tematy:: fiscal burdens
direct taxes
indirect taxes
tax reliefs
family
fertility rate
Opis:: The paper discusses selected issues related to fiscal burden placed on the Polish families in light of concerns over Poland’s falling fertility rate which belongs to the lowest in the UE and the world. The author claims that one of the major reasons for that is an inefficient support to the families with children. This article analyses whether the fiscal system in Poland distinguishes people who bear significant costs associated with raising children. It presents Poles’ tax burden on labour income through the example of the largest group of taxpayers paying taxes under the relevant income tax scale, the scope of direct financial support to Polish families, as well as their fiscal burden associated with direct taxes.
Źródło:: Studia BAS; 2016, 1(45); 113-133
2080-2404
2082-0658
Pojawia się w:: Studia BAS
Dostawca treści:: Biblioteka Nauki

Artykuł

Skocz do pozycji: 3.

Tytuł:: Opodatkowanie dochodów małżonków i rodziny, w tym wynikających z zarządzania (dysponowania) majątkiem rodzinnym – obecny i postulowany model
Income taxation and the family. The law as it stands and as it should stand
Autorzy:: Damaz, Marta
Gorąca-Paczuska, Jolanta
Powiązania:: https://bibliotekanauki.pl/articles/11364390.pdf
Data publikacji:: 2018
Wydawca:: Kancelaria Sejmu. Biuro Analiz Sejmowych
Tematy:: personal income tax
family’s income taxation
inheritance and donation tax
tax reliefs and tax exemptions
Opis:: The authors look at the taxation of family and its members in Poland. The first section defines the family in the Polish tax law. In the second section, the catalogue of income that can be generated by members of family and instruments for shaping family’s situation in tax law is presented. In the next section the authors discuss how the Polish tax law is applied in practice. The article concludes with proposals relating to revision of the income taxation system. The authors argue that it is essential to introduce the definition of family that will be common to all taxes, modify the system of tax exemptions and tax reliefs, and change tax rates.
Źródło:: Studia BAS; 2018, 2(54); 155-177
2080-2404
2082-0658
Pojawia się w:: Studia BAS
Dostawca treści:: Biblioteka Nauki

Artykuł

Skocz do pozycji: 4.

Tytuł:: Konstytucyjne uwarunkowania reformy opodatkowania dochodów osób fizycznych
Constitutional framework for the reform of personal income tax in Poland
Autorzy:: Nowak, Tomasz
Powiązania:: https://bibliotekanauki.pl/articles/11364374.pdf
Data publikacji:: 2018
Wydawca:: Kancelaria Sejmu. Biuro Analiz Sejmowych
Tematy:: Constitution
lawmaking of tax law
personal income tax
fiscal interest
freedoms and rights of persons and citizens
tax reliefs
Opis:: The aim of the article is to explore how the Polish Constitution affects lawmaking of the personal income tax (PIT). The main focus is put on the introduction of the material structure of PIT. The first section examines whether the Constitution imposes restrictions on the legislator in this regard. Next, the author states that the provisions of the Constitution on freedoms and rights of persons and citizens should set the direction for the legislator how to distribute the burden of PIT. These are, in particular, the provisions which protect the good of the family. Equality before the law is also important. The author argues that these values should be taken into account when establishing tax reliefs in PIT.
Źródło:: Studia BAS; 2018, 2(54); 39-56
2080-2404
2082-0658
Pojawia się w:: Studia BAS
Dostawca treści:: Biblioteka Nauki

Artykuł

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