- Tytuł:
-
Definicja dochodu z gospodarstwa rolnego dla potrzeb oświadczenia majątkowego składanego przez posła
Definition of farm income for the purposes of Deputies’ financial statements - Autorzy:
- Kulicki, Jacek
- Powiązania:
- https://bibliotekanauki.pl/articles/2194704.pdf
- Data publikacji:
- 2022
- Wydawca:
- Kancelaria Sejmu. Biuro Analiz Sejmowych
- Tematy:
-
Deputy
financial statement
agricultural tax
income tax - Opis:
- The author of the opinion considers that the income and revenue included in Deputies’ financial statements should be equated with the income and revenue within the meaning of the tax law. A Deputy is obliged to disclose in his or her financial statements both the income and the revenue from an agricultural holding, whereby the revenue should be understood as cash inflows obtained by the holder of a farm in a calendar year, while the income should be understood as revenue decreased by the sum of costs of its acquisition, i.e. those types of costs which may be deducted by the taxpayer from the revenue obtained.
- Źródło:
-
Zeszyty Prawnicze BAS; 2022, 3(75); 188-200
1896-9852
2082-064X - Pojawia się w:
- Zeszyty Prawnicze BAS
- Dostawca treści:
- Biblioteka Nauki
Artykuł