- Tytuł:
- Selected Problems of Personal Income Taxation in European Union Common Market (Economic and Political Issues)
- Autorzy:
- Wołowiec, Tomasz
- Powiązania:
- https://bibliotekanauki.pl/articles/558325.pdf
- Data publikacji:
- 2017
- Wydawca:
- Uniwersytet Warszawski. Centrum Europejskie
- Tematy:
-
Personal Income Taxation,
Subject of Taxation,
Object of Taxation,
Harmonization,
Common Market Classification - Opis:
- The current taxation of personal incomes is a very complex phenomenon which should be analyzed not only from the legal point of view, but also taking into account into social, cultural, economic and political and system aspects. We cannot isolate the economic sphere from the tax sphere, as income taxes directly affect the way taxpayers function, their purchasing power, they determine labor costs for entrepreneurs and thus significantly infl uence the GDP growth rate. The issues of harmonizing taxation of incomes obtained by individuals who do not act as economic operators is practically absent in scientifi c literature. The only issues that are analyzed are those related to taxation of incomes from savings, transfers, capital gains, mergers and divisions. This is so because it is required by the nature of conducting economic operations within the common market.
- Źródło:
-
Studia Europejskie - Studies in European Affairs; 2017, 3; 137-161
1428-149X
2719-3780 - Pojawia się w:
- Studia Europejskie - Studies in European Affairs
- Dostawca treści:
- Biblioteka Nauki
Artykuł