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Tytuł:
Contemporary dilemmas of taxation equality
Autorzy:
Radzikowski, Krzysztof
Powiązania:
https://bibliotekanauki.pl/articles/48899544.pdf
Data publikacji:
2024-04-14
Wydawca:
Uniwersytet Warszawski. Wydawnictwa Uniwersytetu Warszawskiego
Tematy:
taxation equality
progression of taxation
regression of taxation
Polish Deal
Opis:
The article confronts the most important political and economic thoughts dealing with the way of distributing the tax burden in society with contemporary socio-economic conditions and with the current tax legislation. The essence of the analyzed problem is the traditional dilemma of a flat tax or a progressive tax. In the economic terms, the Polish tax system, treated as a whole, together with social security (ZUS) and health care contributions (NFZ), is not progressive, but regressive, because in percentage terms, the effective burden generally decreases with increasing wealth (the nominal tax rates are flat with the exception of progression in case of PIT). The Polish Deal did not change the fundamental conclusion on the regression of the Polish tax system, although some social groups recorded an increase in the tax burden on personal income (PIT together with ZUS and NFZ contributions).
Źródło:
Studia Iuridica; 2023, 101; 358-379
0137-4346
Pojawia się w:
Studia Iuridica
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Selected Problems of Personal Income Taxation in European Union Common Market (Economic and Political Issues)
Autorzy:
Wołowiec, Tomasz
Powiązania:
https://bibliotekanauki.pl/articles/558325.pdf
Data publikacji:
2017
Wydawca:
Uniwersytet Warszawski. Centrum Europejskie
Tematy:
Personal Income Taxation,
Subject of Taxation,
Object of Taxation,
Harmonization,
Common Market Classification
Opis:
The current taxation of personal incomes is a very complex phenomenon which should be analyzed not only from the legal point of view, but also taking into account into social, cultural, economic and political and system aspects. We cannot isolate the economic sphere from the tax sphere, as income taxes directly affect the way taxpayers function, their purchasing power, they determine labor costs for entrepreneurs and thus significantly infl uence the GDP growth rate. The issues of harmonizing taxation of incomes obtained by individuals who do not act as economic operators is practically absent in scientifi c literature. The only issues that are analyzed are those related to taxation of incomes from savings, transfers, capital gains, mergers and divisions. This is so because it is required by the nature of conducting economic operations within the common market.
Źródło:
Studia Europejskie - Studies in European Affairs; 2017, 3; 137-161
1428-149X
2719-3780
Pojawia się w:
Studia Europejskie - Studies in European Affairs
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Opodatkowanie IKE i IKZE jako formy gromadzenia środków emerytalnych oraz instrument optymalizacji podatkowej
The Taxation of IKE and IKZE as the Forms of Accumulating Resources for Retirement and Tax Planning
Autorzy:
Witczak, Radosław
Powiązania:
https://bibliotekanauki.pl/articles/907434.pdf
Data publikacji:
2012
Wydawca:
Uniwersytet Łódzki. Wydawnictwo Uniwersytetu Łódzkiego
Tematy:
the taxation of „IKE”
the taxation of „IKZE”
PIT
Opis:
In the article the tax effects of „IKE” and „IKZE” were presented. The areas of tax risk concerning the use of „IKE” and „IKZE” in the Personal Income Tax were given. The tax avoidance instruments by using „IKE” and „IKZE” were discussed.
Źródło:
Acta Universitatis Lodziensis. Folia Oeconomica; 2012, 274
0208-6018
2353-7663
Pojawia się w:
Acta Universitatis Lodziensis. Folia Oeconomica
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Modified Area-based System in Czech Republic
Autorzy:
Papavasilevská, Sandra
Powiązania:
https://bibliotekanauki.pl/articles/2151008.pdf
Data publikacji:
2022-03-31
Wydawca:
Uniwersytet Gdański. Centrum Prawa Samorządowego i Prawa Finansów Lokalnych
Tematy:
recurrent taxes on immovable property
value-based taxation
area-based taxation
user charges
property taxation
Opis:
Tax system in the Czech Republic and offers some specific suggestions for reform. In the long term, their taxation could be maintained. Many politicians not only in the Czech Republic believe that a higher property tax on real estate investments can solve the housing crisis. There are several examples showing that such a solution does not lead to the desired result. In many states, such a tax increase solved a certain "housing crisis". Such a solution is at all sensible and will ultimately not only disadvantage economically the socially weaker, who do not have the resources to get their own place. On the other hand, the overall taxation of investment housing could contribute to increasing revenues of municipal budgets without changing the budgetary allocation of taxes. The inclusion of elements of elementary equality and work with so-called local coefficients, possibly combined with the categorisation of immovable property as established in the Land Registry, appears to be a meaningful key to the solution. On the basis of these two groups or categories, differential taxation can be achieved for a wide range of properties without creating room for discussion about what is and is not an investment apartment [OECD 2010]. But there are two weaknesses in dealing with this, namely policy changes, where the increase in the coefficient is unpopular within local authorities, and that it will be quite different in this area. The area-based property tax has been gaining influence in developing and transitional countries around the world. This report first examines how the area-based tax is administered in thirty-eight countries according to statutes. Area-based assessment is more commonly used in rural areas than urban areas, for land than buildings, and with few adjustments. Over half the countries allow some local control [Fischel 2001: 17]. The paper presents an overview of the theoretical and practical experience of both the immovable property taxation forms (area-based and value-based) concerning the different aspects of micro and macroefficiency, equity and the “ability to pay” aspects as well as the fiscal and technical aspects, with the special emphasis on (post)transition economies – new EU members. The EU recommendations in this area, especially concerning the shift of tax burden from (labour) income to property, are pointed out. The comparative analysis of relevant taxation in the EU member countries is presented, pointing out that some of them, which have fulfilled the formal requirement of the recurrent taxes on immovable property introduction, still implement a simpler form – the area-based one. In particular, the article focuses on the definition of the tax system in the Czech Republic, and intentionally on the processing of property taxes. Inheritance, gift and acquisition taxes on immovable property, including their definition and the way in which they are transformed, are mentioned in particular in these property taxes. However, the main objective of the work was to approximate the property tax, in relation to value-based taxation or a modified area-based system. Attention is also focused on defining the pluses and minuses of these taxes, what advantages they are, what advantages they are not, and which of the countries uses which system of taxation. The work seeks to highlight why a system is used within the Czech Republic, including its benefits within the tax system.
Źródło:
Financial Law Review; 2022, 25, 1; 197-206
2299-6834
Pojawia się w:
Financial Law Review
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Historical and legal aspects of payment of payments from income from law activities on the territory of Ukraine
Autorzy:
Korinna, Nadiia
Powiązania:
https://bibliotekanauki.pl/articles/1933329.pdf
Data publikacji:
2021-06-30
Wydawca:
Wydawnictwo Adam Marszałek
Tematy:
taxation of income from advocacy
taxation system
tax burden
Opis:
This article is devoted to the analysis of historical and legal aspects of payment of income from advocacy in Ukraine. A study of the history of the establishment of such an institution as the bar, the procedure for remuneration for the work of a lawyer, the formation of his income and their legal consolidation. Attention was also paid to the peculiarities of the payment of mandatory fees by bar associations (BA), the formation of the tax burden on income from advocacy. In addition, an analysis of tax legislation and legislation governing the payment of the single social contribution and other mandatory payments. Using the method of analysis and synthesis, ten stages of the formation of the bar, which directly affected the forms and types of income from advocacy and the enshrinement in law of mandatory payments for these activities and their compatibility with income. It is determined that the first stage of such formation occurred in 1917–1918, when lawyers began to receive income from their professional activities; second stage (1918–1919) – the income of a lawyer in the boards was in the form of wages; the third stage (1919–1922) – creation of legislative bases of taxation of lawyer’s activity; the fourth stage (1922–1929) – the transition of the Ukrainian Bar (UB) to collective forms of work; the fifth stage (1929–1931) – the abolition of private practice; the sixth stage (1931–1932) – the bit-share form of payment of work of lawyers is formed; the seventh stage (1932–1960) – introduction of the system of self-financing; the eighth stage (1960–1980) – change of understanding and concept of activity of lawyers; ninth stage (1980–1991) – lawyers are exempt from taxation; the tenth stage – since 1991, the formation of the legislation of independent Ukraine, different approaches to the taxation of income from advocacy, which depends on the choice of lawyers appropriate system of taxation and form of advocacy, as well as excessive tax pressure.
Źródło:
Reality of Politics; 2021, 16; 50-67
2082-3959
Pojawia się w:
Reality of Politics
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
PSYCHOLOGICZNE ASPEKTY SPRAWIEDLIWOŚCI PODATKOWEJ
PSYCHOLOGICAL ASPECTS OF A TAXATION JUSTICE
Autorzy:
Wołowiec, Tomasz
Soboń, Janusz
Powiązania:
https://bibliotekanauki.pl/articles/479475.pdf
Data publikacji:
2016-06-10
Wydawca:
Uniwersytet Zielonogórski. Instytut Inżynierii Bezpieczeństwa i Nauk o Pracy. Polskie Towarzystwo Profesjologiczne.
Tematy:
opodatkowanie
sprawiedliwość podatkowa
psychologia ekonomiczna
taxation
taxation justice
economic psychology
Opis:
Generalnie można przyjąć, iż psychologia ekonomiczna jest dyscypliną, która zajmuje się mechanizmami i procesami psychicznymi leżącymi u podstaw zachowań konsumenckich i innych zachowań ekonomicznych (iluzji fiskalnych), w tym zachowań dotyczących postrzegania wartości nominalnych i realnych w procesach podatkowanych (psychologia opodatkowania). Psychologia ekonomiczna bada i ocenia, jaki wpływ na te zachowania mają preferencje, wybory, decyzje i inne czynniki. Zajmuje się również konsekwencjami tychże decyzji, szczególną wagę przywiązując do kwestii zaspokojenia potrzeb. Ponadto analizuje wpływ zjawisk ekonomicznych na ludzkie zachowanie i poczucie dobrobytu. Konsument (podatnik) funkcjonuje w konkretnym otoczeniu podatkowym, które zawsze należy rozpatrywać w czterech płaszczyznach1: normatywnej, organizacyjnej, ekonomicznej oraz psychologicznej.
Generally it can be assumed that an economic psychology is a discipline that deals with the mechanisms and psychological processes underlying consumer behavior and other behaviors of economic (fiscal illusion), including behavior on the perception of the value of nominal and real taxes processes (psychology taxation). An economic psychology examines and evaluates the impact on these behaviors have preferences, choices, decisions, and other factors. It also deals with the consequences of those decisions, paying special attention to the issue of needs. In addition, it analyzes the impact of economic phenomena on human behavior and a sense of well-being. The consumer (taxpayer) functions in a particular tax environment, which must always be considered in four levels: normative, organizational, economic and psychological.
Źródło:
Problemy Profesjologii; 2016, 1; 73-82
1895-197X
Pojawia się w:
Problemy Profesjologii
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Opodatkowanie dochodów nieujawnionych przez podatnika oraz dochodów pochodzących z czynów przestępnych – obecny i pożądany model
Taxation of income not disclosed by a taxpayer and income from criminal acts. Current status and desired models
Autorzy:
Dzwonkowski, Henryk
Kurzac, Małgorzata
Powiązania:
https://bibliotekanauki.pl/articles/11364401.pdf
Data publikacji:
2018
Wydawca:
Kancelaria Sejmu. Biuro Analiz Sejmowych
Tematy:
taxation of undisclosed income
taxation of income from criminal acts
non-disclosure of the subject of taxation
tax evasion
tax fraud
Opis:
The aim of the paper is to identify shortcomings in the regulatory framework regarding the legal response to non-disclosure of subject of taxation under tax law and fiscal penal law in Poland. The authors first describe the historical background and discuss current legal arrangements. Next, they provide some recommendations on new regulatory measures that should be implemented in order to stay in compliance with the standards of the rule of law.
Źródło:
Studia BAS; 2018, 2(54); 227-244
2080-2404
2082-0658
Pojawia się w:
Studia BAS
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
OPODATKOWANIE NIERUCHOMOŚCI A ZASADA SPRAWIEDLIWOŚCI PODATKOWEJ (WYBRANE PROBLEMY TEORETYCZNE)
TAXATION OF THE REAL ESTATE AND A RULE OF TAX JUSTICE (SELECTED THEORETICAL PROBLEMS)
Autorzy:
Paździor, Mariusz
Wołowiec, Tomasz
Powiązania:
https://bibliotekanauki.pl/articles/567788.pdf
Data publikacji:
2018-12
Wydawca:
Międzynarodowy Instytut Innowacji Nauka – Edukacja – Rozwój w Warszawie
Tematy:
opodatkowanie
podatek od nieruchomości
sprawiedliwość podatkowa
taxation
real estate tax
fairness in taxation
Opis:
Kryterium sprawiedliwości obiektywnej (poziomej i pionowej) jest problematyczne, gdyż trudno jest rozstrzygnąć, które grupy powinny płacić wyższe podatki i o ile wyższe powinny być te podatki. Mimo licznych kontrowersji ekonomiści są zgodni co do dwóch kwestii. Po pierwsze efekt netto podatków powinien być progresywny, czyli rozkład dochodów po opo-datkowaniu powinien być mniej zróżnicowany niż przed opodatkowaniem. Po drugie uzyski-wane nadwyżki należy dystrybuować na podwyższanie dochodów osób bardziej utalentowa-nych lub biednych. Konieczność wskazania grupy, do której miałaby trafić owa nadwyżka, powoduje kolejny problem teoretyczny i praktyczny.
The criterion of objective (horizontal and vertical) fairness is problematic because it is difficult to decide which groups should pay higher taxes and how much these taxes should be higher. Despite numerous controversies, economists agree on two issues. First, the net effect of taxes should be progressive, i.e. the distribution of income after taxes should be less varied than before tax. Secondly, the surpluses obtained should be distributed to increase the income of more talented or poor people. The necessity to indicate the group, to which this surplus would be hit, causes another theoretical and practical problem.
Źródło:
International Journal of Legal Studies (IJOLS); 2018, 4(2); 369-389
2543-7097
2544-9478
Pojawia się w:
International Journal of Legal Studies (IJOLS)
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Can fiscal policy spur fertility?
Autorzy:
Kudła, Janusz
Walczyk, Konrad
Powiązania:
https://bibliotekanauki.pl/articles/22446572.pdf
Data publikacji:
2018
Wydawca:
Instytut Badań Gospodarczych
Tematy:
fertility
optimal taxation
pronatalistic policy
Opis:
Research background: The decreasing fertility rate is a serious problem for policymakers as it affects the pension system as well as private consumption and savings. It seems reasonable to analyze whether fiscal policy may mitigate the low birthrate problem. Purpose of the article: In this paper we strive to answer the question whether fiscal incentives spur fertility if parents are rational. Methods: A theoretical economic model of utility maximization is applied to analyze the impact of fiscal policy on fertility. The conclusions are based on the analysis of comparative statics simulation calibrated for actual data from Poland. Findings & Value added: The results indicate that a substantial fertility effect can be obtained by raising subsidies for children or general benefits for families.
Źródło:
Equilibrium. Quarterly Journal of Economics and Economic Policy; 2018, 13, 2; 167-179
1689-765X
2353-3293
Pojawia się w:
Equilibrium. Quarterly Journal of Economics and Economic Policy
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
НАПРЯМИ УДОСКОНАЛЕННЯ СИСТЕМИ ДЕРЖАВНОЇ ФІНАНСОВОЇ ПІДТРИМКИ СУБ’ЄКТІВ МАЛОГО БІЗНЕСУ
Autorzy:
Рибчак, В.І.
Powiązania:
https://bibliotekanauki.pl/articles/447015.pdf
Data publikacji:
2014
Wydawca:
Mazowiecka Uczelnia Publiczna w Płocku
Tematy:
entrepreneurship
government regulation
finance
taxation
Opis:
Progress of the system of state sponsorship of subjects of small business trends are analysed. Generalized foreign experience of the financial providing of development of small enterprise. Directions of improvement of the financial providing of functioning of small enterprises are offered in Ukraine.
Źródło:
Zeszyty Naukowe PWSZ w Płocku. Nauki Ekonomiczne; 2014, 19
1644-888X
Pojawia się w:
Zeszyty Naukowe PWSZ w Płocku. Nauki Ekonomiczne
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
INNOVATION TYPES AT SMEs AND EXTERNAL INFLUENCING FACTORS
Autorzy:
Walicka, Monika
Powiązania:
https://bibliotekanauki.pl/articles/599558.pdf
Data publikacji:
2014
Wydawca:
Wyższa Szkoła Informatyki i Zarządzania z siedzibą w Rzeszowie
Tematy:
business taxation
innovation
entrepreneurship
SMEs
Opis:
Stimulating innovation is one of the pressing policy challenges facing many countries in the world today. The paper analyses the external factors that Polish entrepreneurs find most detrimental to their innovative activity. A sample of 199 small and medium size enterprises (SMEs) in Poland were subjected to a survey. The data collected revealed the innovation types of SMEs in Poland and external financial factors influencing innovation the most. The results show external factors such as legal regulations, access to external financing, bureaucracy of institutions, financial government support, the tax system, time necessary to comply with regulations, and crisis and instability are very important for SMEs. According to the results, process and marketing innovations are applied more frequently than product and organisational innovations. Finally, the results indicate that entrepreneurs indicate that lack of government support and weakness of tax incentives is an important barrier to the innovation process.
Źródło:
Finansowy Kwartalnik Internetowy e-Finanse; 2014, 10, 3; 73-81
1734-039X
Pojawia się w:
Finansowy Kwartalnik Internetowy e-Finanse
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Opinia prawna na temat zgodności poselskiego projektu ustawy o zmianie ustawy o podatku akcyzowym z prawem Unii Europejskiej
Legal opinion on compliance of the bill to amend the Excise Tax Act (the representative of the sponsors. Deputy to the Sejm Wojciech Saługa) with the European Union law (BAS‑WAPEiM‑3175/12)
Autorzy:
Mirek, Ireneusz
Powiązania:
https://bibliotekanauki.pl/articles/11542712.pdf
Data publikacji:
2014
Wydawca:
Kancelaria Sejmu. Biuro Analiz Sejmowych
Tematy:
energy
taxation
bill
European Union
Opis:
The author provides an analysis of the proposed amendment as to its consistency with Council Directive 2003/96/EC of 27 October 2003restructuring the Community framework for the taxation of energy products and electricity. He emphasizes consistency of the proposal with interpetative guidelines contained in the preamble to the Directive and with the provisions on due date of tax payment. He also proposes to extend the provisions concerning taxation of coal products (following the example of taxation of electricity) to include regulations about an entity representing the seller of coal products originating in another EU member state (this would – in conformity with the Directive – allow the the producer, trader, importer or fiscal representative to substitute the distributor for the fiscal obligations imposed upon it). The author emphasizes and accepts the inclusion in the proposed bill of the possibility to apply tax exemptions to coal products, as provided for in the Directive. He concludes that the proposed amendment is compatible with EU law.
Źródło:
Zeszyty Prawnicze BAS; 2014, 1(41); 207-223
1896-9852
2082-064X
Pojawia się w:
Zeszyty Prawnicze BAS
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Macro determinants of the income underreporting by the self-employed
Autorzy:
Adamczyk, Adam
Powiązania:
https://bibliotekanauki.pl/articles/2128508.pdf
Data publikacji:
2020
Wydawca:
Uniwersytet w Białymstoku. Wydawnictwo Uniwersytetu w Białymstoku
Tematy:
self-employment
income underreporting
taxation
Opis:
Purpose - The aim of the article is to indicate the macro factors shaping the phenomenon of concealing income by self-employed workers. Research method - This article uses the comparative analysis method together with an analysis of critical literature. The empirical element employs dependency analysis methods. Results - The conducted analyses indicate the lack of a relationship between the level of economic development of the state and the scale of the phenomenon of income concealment. Similarly, it has been demonstrated that there is no evidence of a correlation between the level of unemployment and the rate of self-employment and the scale of income concealment by self-employed people. The results of the conducted analyses allowed the identification of two paradoxes. The first consists in the existence of a negative relationship between the scale of income concealment and the size of the grey economy, while the second consists in the occurrence of a positive relationship between the friendliness of the tax system for entrepreneurs and the scale of lowering the tax base. Originality /value / implications /recommendations - The article supplements an existing research gap. The research undertaken thus far concerned the analysis of factors influencing the international diversity of the grey sphere size. However, no detailed analysis was carried out regarding the impact of macro factors on the shaping of the grey economy, including the lowering of incomes by self-employed workers. The original contribution of the article is also the study of the relationship between the size of the phenomenon of income understatement and the size of the grey economy.
Źródło:
Optimum. Economic Studies; 2020, 4(102); 15-26
1506-7637
Pojawia się w:
Optimum. Economic Studies
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Współczesne dylematy równości i sprawiedliwości opodatkowania (cz. 1)
The modern dilemmas of equality and fairness in taxation (Part 1)
Autorzy:
Radzikowski, Krzysztof
Powiązania:
https://bibliotekanauki.pl/articles/1775506.pdf
Data publikacji:
2020-12-23
Wydawca:
Instytut Studiów Podatkowych Modzelewski i wspólnicy
Tematy:
deklaracja podatkowa
zobowiązanie podatkowe
informacje podatkowe
fairness in taxation
equality in taxation
history of tax thought
progression in taxation
linear tax rate
Opis:
Cele artykułu to konfrontacja najważniejszych nurtów myśli polityczno-ekonomicznej, które traktowały o postulacie równomiernego, a co za tym idzie – sprawiedliwego, rozłożenia ciężaru podatkowego, ze współczesnymi uwarunkowaniami społeczno-gospodarczymi oraz ocena, czy polski system podatkowy realizuje te postulaty. Istotą tego problemu jest pytanie: czy bogatsi powinni płacić wyższe i o ile wyższe podatki niż biedniejsi (tradycyjny dylemat podatku proporcjonalnego albo progresywnego)1? Artykuł podsumowuje i rozwija referaty: 1) Podatek solidarnościowy a solidarność podatku: czy polski system podatkowy realizuje postulaty sprawiedliwości i solidarności społecznej?, który wygłosiłem na XX Konferencji Wydziałowej WPiA UW pt. Solidarność i dobro wspólne jako wartości w prawie (Warszawa, 1-4 marca 2019 r.); 2) Współczesne dylematy równości opodatkowania, który wygłosiłem na XXI Konferencji Wydziałowej WPiA UW pt. Równość i nierówności w prawie (Warszawa, 28 lutego 2020 r.).
The article seeks to confront the major currents in the political and economic thought that have dealt with the postulate to proportionately and, consequently, fairly distribute the tax burden, against the modern socioeconomic conditions and determinants – and, to evaluate whether the Polish tax system fulfils this postulate. Essential to the issue is the question whether the more affluent taxpayers should pay higher taxes – and, if so, how much should they exceed the taxes charged upon the poorer taxpayers (the traditional dilemma of proportional vs. progressive tax). The article is composed of four parts, due to be published in the consecutive issues of the bulletin (Biuletyn). Part 1 summarises the tax thought in a historical depiction; parts 2 and 3 analyses the modern determinants and conditions behind, respectively, the socioeconomic policies and the tax policies; lastly, part 4 examines the traits of the Polish tax system.
Źródło:
Doradztwo Podatkowe Biuletyn Instytutu Studiów Podatkowych; 2020, 12(292); 20-24
1427-2008
2449-7584
Pojawia się w:
Doradztwo Podatkowe Biuletyn Instytutu Studiów Podatkowych
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Neutralność podatkowa transferu zysku w skali międzynarodowej
Tax neutrality of international profit transfer
Autorzy:
Uchman, Jacek
Powiązania:
https://bibliotekanauki.pl/articles/587964.pdf
Data publikacji:
2016
Wydawca:
Uniwersytet Ekonomiczny w Katowicach
Tematy:
Neutralność opodatkowania
Podwójne opodatkowanie
Transfer zysku
Double taxation
Neutrality of taxation
Transfer of profits
Opis:
W artykule przedstawiono wybrane problemy podatkowe transferu środków pieniężnych, dokonywanego przez firmy w skali międzynarodowej. Zasadą porządkującą była zasada neutralności opodatkowania. Ograniczono się do analizy transferu środków pieniężnych w spółkach kapitałowych. Podkreślono mechanizm podwójnego opodatkowania. Odwołano się też do istniejących teoretycznych rozważań, dotyczących neutralności w tym obszarze.
In the paper the author shows selected tax problems of financial transfer performed by companies internationally. The organizing principle is the one of neutrality of taxation. The analysis has been limited to financial transfers in companies. The double taxation mechanism has been underlined. The author also refers to existing theoretical considerations concerning neutrality in this area.
Źródło:
Studia Ekonomiczne; 2016, 307; 115-127
2083-8611
Pojawia się w:
Studia Ekonomiczne
Dostawca treści:
Biblioteka Nauki
Artykuł
Wyświetlanie 1-15 z 282

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