Wszystkie pola: Personal Income Tax - Katalog OPAC zbiorów

Skocz do pozycji: 1.

Tytuł:: Ocena funkcjonowania podatków od dochodów osób fizycznych oraz osób prawnych w Polsce
Personal and corporate income taxes in Poland
Autorzy:: Felis, Paweł
Powiązania:: https://bibliotekanauki.pl/articles/11364351.pdf
Data publikacji:: 2018
Wydawca:: Kancelaria Sejmu. Biuro Analiz Sejmowych
Tematy:: income tax
personal income tax
corporate income tax
Opis:: The article looks at the selected issues related to personal income tax and corporate income tax in Poland. The author discusses the legal framework of taxes and presents empirical data analysis. First, he examines whether there is a correlation between the legislative changes to income taxes and the state budget revenues. Next, he discusses regulations of income taxes which are of particular importance for the entrepreneurial activities. Finally, the efficiency of the personal income tax redistribution is asserted.
Źródło:: Studia BAS; 2018, 2(54); 11-38
2080-2404
2082-0658
Pojawia się w:: Studia BAS
Dostawca treści:: Biblioteka Nauki

Artykuł

Zmień widok

na półce

Skocz do pozycji: 2.

Tytuł:: Analiza i ocena regulacji uszczelniających system opodatkowania dochodów przedsiębiorców w Polsce w latach 2015–2019
Analysis and assessment of the regulations aiming at sealing the system of taxing entrepreneurs’ income in Poland in 2015–2019
Autorzy:: Felis, Paweł
Szymański, Waldemar
Powiązania:: https://bibliotekanauki.pl/articles/2897639.pdf
Data publikacji:: 2020
Wydawca:: Kancelaria Sejmu. Biuro Analiz Sejmowych
Tematy:: personal income tax
corporate income tax
tax gap
sealing the tax system
Opis:: The article looks at the legal solutions adopted in 2015–2019 in Poland in order to tighten the tax system. In the field of income taxes, these were anti-abusive regulations, securing the tax system in a general way, as well as targeting specific tax avoidance schemes. The first part of the article discusses the factors determining fiscal efficiency which is the main criterion adopted in the study. In the next part the most important tax solutions sealing the system are presented. In the third part an attempt was made, using a number of indicators, to answer the question whether the observed increase in tax revenues from corporate income taxes can be attributed to the anti-abusive measures which were taken. Based on the conducted research, it has been shown that the decreasing tax gap is the result of the improvement in tax collection effectiveness in connection with the adopted sealing measures.
Źródło:: Studia BAS; 2020, 4(64); 69-94
2080-2404
2082-0658
Pojawia się w:: Studia BAS
Dostawca treści:: Biblioteka Nauki

Artykuł

Zmień widok

na półce

Skocz do pozycji: 3.

Tytuł:: Daniny publiczne jako źródło dochodów budżetowych w Polsce
Public levies as a source of budget incomes in Poland
Autorzy:: Felis, Paweł
Powiązania:: https://bibliotekanauki.pl/articles/11541678.pdf
Data publikacji:: 2017
Wydawca:: Kancelaria Sejmu. Biuro Analiz Sejmowych
Tematy:: public levies in Poland
public incomes
Value Added Tax
Personal Income Tax
Corporate Income Tax
Opis:: The article aims to analyse and assess the amount, stability and importance of Poland’s most important tax revenues. It also attempts to define the main factors which determine their levels. The first section presents characteristic elements of public levies in accordance with the relevant Polish regulations. Next, the determinants of tax revenues and their types that have major influence on the budget incomes, are discussed. The final, empirical part of the study presents the level of tax revenues in Poland and the changes in their structure in 2000–2016.
Źródło:: Studia BAS; 2017, 4(52); 9-37
2080-2404
2082-0658
Pojawia się w:: Studia BAS
Dostawca treści:: Biblioteka Nauki

Artykuł

Zmień widok

na półce

Informacja

Wyszukujesz frazę "Personal Income Tax" wg kryterium: Wszystkie pola

Źródło danych

Dostawca treści

Kolekcja

Rok wydania

Wydawca

Temat

Autor

Typ dokumentu

Język