- Tytuł:
- The tax-free amount as an instrument for implementing the tax fairness principle
- Autorzy:
- Pomorska, Alicja
- Powiązania:
- https://bibliotekanauki.pl/articles/1986837.pdf
- Data publikacji:
- 2018
- Wydawca:
- Akademia Leona Koźmińskiego w Warszawie
- Tematy:
-
personal income tax
tax free amount
tax fairness - Opis:
- This paper is devoted to analysis and evaluation of recent changes that have taken place in the structure of Polish personal income tax, with particular emphasis on tax-free amount. The main effect of these changes is the increase of the tax-free minimum in comparison to the level of subsistence minimum as well as the statutory obligation of the Minister of Finance to verify both these volumes. The authoress positively assesses the introduced changes, noting that they should be treated as an introduction to the discussion on a new model of taxation of natural persons in Poland.
- Źródło:
-
Krytyka Prawa. Niezależne Studia nad Prawem; 2018, 10, 1; 193-215
2080-1084
2450-7938 - Pojawia się w:
- Krytyka Prawa. Niezależne Studia nad Prawem
- Dostawca treści:
- Biblioteka Nauki
Artykuł