- Tytuł:
- Income tax exemption for selected revenues earned by police officers
- Autorzy:
- Goettel, Aleksy
- Powiązania:
- https://bibliotekanauki.pl/articles/1804603.pdf
- Data publikacji:
- 2020-07-17
- Wydawca:
- Wyższa Szkoła Policji w Szczytnie
- Tematy:
-
Police
taxes
tax preferences
tax exemptions - Opis:
- Revenues of police offi cers obtained for their service, as in case of other professional groups, are subject to personal income tax. However, this does not change the fact that certain categories of the above benefi ts have been treated favourably in terms of the tax law. By means of the exemptions in question, the tax legislator waives the obligation to pay tax on benefi ts which, due to their specifi c nature (e.g. relating to the specifi c nature of the business relationship, social, family, health or other axiological considerations), should remain free of tax. The important thing is that the analysed tax preferences are differentiated in terms of their legal structure — while some of them cover only cash benefi ts, in some cases they concern benefi ts in kind. In addition, some tax exemptions for police offi cers do not involve waiving the obligation to pay tax of the full amount of income from a particular source, but only a certain part of it. The exemption from income tax for certain categories of benefi ts received by police offi cers has a direct impact on the performance of so-called instrumental duties, in particular the obligation to submit income tax returns.
- Źródło:
-
Przegląd Policyjny; 2020, 137(1); 22-37
0867-5708 - Pojawia się w:
- Przegląd Policyjny
- Dostawca treści:
- Biblioteka Nauki
Artykuł