- Tytuł:
-
Konstytucyjne zasady sprawiedliwości, równości i powszechności opodatkowania a system ulg, zwolnień, odliczeń, kwot wolnych i kosztów w podatku dochodowym
System of tax relief, tax exemption, tax deduction, tax-free amount and tax costs in income tax in light of the constitutional principles of fair taxation, equality and universality of taxation - Autorzy:
- Marusik, Jakub
- Powiązania:
- https://bibliotekanauki.pl/articles/11364380.pdf
- Data publikacji:
- 2018
- Wydawca:
- Kancelaria Sejmu. Biuro Analiz Sejmowych
- Tematy:
-
principle of fair taxation
fiscal justice
equality of taxation
universality of taxation
income tax
tax relief
tax exemption
tax deduction
tax-free amount - Opis:
- The article investigates the legal framework for tax privileges within the Polish income tax regulations in light of principle of fair taxation (fiscal justice). The paper begins with an overview of fiscal justice and different categories of privileges (tax relief, tax exemption, etc.). In the next section, the author addresses the question of relation between these privileges and the principle of fair taxation. The final part of the article focuses on assessment of detailed regulation related to fiscal justice. The author argues that the current system of tax privileges in general complies with the requirements of fair taxation, however there is a need to introduce some changes.
- Źródło:
-
Studia BAS; 2018, 2(54); 67-91
2080-2404
2082-0658 - Pojawia się w:
- Studia BAS
- Dostawca treści:
- Biblioteka Nauki
Artykuł