- 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