- Tytuł:
-
Konstytucyjne uwarunkowania reformy opodatkowania dochodów osób fizycznych
Constitutional framework for the reform of personal income tax in Poland - Autorzy:
- Nowak, Tomasz
- Powiązania:
- https://bibliotekanauki.pl/articles/11364374.pdf
- Data publikacji:
- 2018
- Wydawca:
- Kancelaria Sejmu. Biuro Analiz Sejmowych
- Tematy:
-
Constitution
lawmaking of tax law
personal income tax
fiscal interest
freedoms and rights of persons and citizens
tax reliefs - Opis:
- The aim of the article is to explore how the Polish Constitution affects lawmaking of the personal income tax (PIT). The main focus is put on the introduction of the material structure of PIT. The first section examines whether the Constitution imposes restrictions on the legislator in this regard. Next, the author states that the provisions of the Constitution on freedoms and rights of persons and citizens should set the direction for the legislator how to distribute the burden of PIT. These are, in particular, the provisions which protect the good of the family. Equality before the law is also important. The author argues that these values should be taken into account when establishing tax reliefs in PIT.
- Źródło:
-
Studia BAS; 2018, 2(54); 39-56
2080-2404
2082-0658 - Pojawia się w:
- Studia BAS
- Dostawca treści:
- Biblioteka Nauki
Artykuł