Temat: personal income tax - Katalog OPAC zbiorów

Skocz do pozycji: 1.

Tytuł:: Główne problemy opodatkowania przychodu osób fizycznych z działalności rolniczej w Polsce
Taxation of individuals’ revenues from agricultural activity in Poland
Autorzy:: Burzec, Marcin
Smoleń, Paweł
Powiązania:: https://bibliotekanauki.pl/articles/11364427.pdf
Data publikacji:: 2018
Wydawca:: Kancelaria Sejmu. Biuro Analiz Sejmowych
Tematy:: agriculture
taxation
personal income tax
agricultural tax
Opis:: The article discusses the main problems concerning the taxation of income from agricultural activity in Poland. The first section presents the agricultural tax, which takes into account both the income from agricultural production and land used for this purpose. The second section is devoted to the taxation of revenues derived from specialized agricultural activity, which are subject to personal income tax. This duality causes incoherence and raises significant legal dilemmas. Therefore, the authors propose alternatives and recommend the reform of income taxation on agricultural activity.
Źródło:: Studia BAS; 2018, 2(54); 257-274
2080-2404
2082-0658
Pojawia się w:: Studia BAS
Dostawca treści:: Biblioteka Nauki

Artykuł

Skocz do pozycji: 2.

Tytuł:: TAX PREFERENCES IN THE CZECH AND POLISH PERSONAL INCOME TAXES
Autorzy:: Burzec, Marcin
Powiązania:: https://bibliotekanauki.pl/articles/915829.pdf
Data publikacji:: 2017
Wydawca:: Katolicki Uniwersytet Lubelski Jana Pawła II
Tematy:: personal income tax
tax preferences
comparative tax law
Opis:: Article presents tax preferences in Czech Republic and Poland in the comparative aproach. The aim of the comparative study is to show how particular problems can be tackled by different countries by different measures. Both in Poland and the Czech Republic it is possible to identify common problems in the area of the tax law. One of such problems is an appropriate shape of tax preferences within the income tax contruction. The aim of the present article is to demonstrate how Poland and the Czech Republic, by shaping tax preferences within the construction of the income tax, tackle the problem of the taxpayer’s ability to pay. Further, it is shown how the two countries, by means of tax instruments, supplement their policy in areas as important as pro-family policy, supporting subjects implementing public tasks, the pension system, policy on people with disabilities, and housing policy.
Źródło:: Review of European and Comparative Law; 2017, 30, 3; 89-105
2545-384X
Pojawia się w:: Review of European and Comparative Law
Dostawca treści:: Biblioteka Nauki

Artykuł

Skocz do pozycji: 3.

Tytuł:: THE TAXATION OF THE SO-CALLED DIRECT SALES IN THE POLISH PERSONAL INCOME TAX IN COMPARATIVE PERSPECTIVE
Autorzy:: Burzec, Marcin
Duda-Hyz, Michalina
Powiązania:: https://bibliotekanauki.pl/articles/915852.pdf
Data publikacji:: 2016
Wydawca:: Katolicki Uniwersytet Lubelski Jana Pawła II
Tematy:: tax
personal income tax
direct sales of agricultural products
Opis:: Article presents the principles for the taxation of the so-called direct sales of agricultural products on the basis of the personal income tax. The first part of the article includes remarks concerning the regulations introduced into the Polish legal system by way of the revision of the Pesonal Income Tax Law of April 2015. The second part of the article presents the principles of the so-called direct sales in France and Italy.
Źródło:: Review of European and Comparative Law; 2016, 26-27, 3-4; 9-25
2545-384X
Pojawia się w:: Review of European and Comparative Law
Dostawca treści:: Biblioteka Nauki

Artykuł

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