Informacja

Drogi użytkowniku, aplikacja do prawidłowego działania wymaga obsługi JavaScript. Proszę włącz obsługę JavaScript w Twojej przeglądarce.

English (EN)·Polski (PL)·Yкраїнський (UK)
Przejdź do strony domowej biblioteki Centralna Biblioteka Wojskowa Link otwiera się w nowym oknie Logo biblioteki Prolib Integro - strona głównaCentralna Biblioteka Wojskowa

Wyszukujesz frazę "tax income" wg kryterium: Temat

  Lista filtrów
Wyrównaj
Wyświetlanie 1-15 z 253
Tytuł:
Ocena funkcjonowania podatków od dochodów osób fizycznych oraz osób prawnych w Polsce
Personal and corporate income taxes in Poland
Autorzy:
Felis, Paweł
Powiązania:
https://bibliotekanauki.pl/articles/11364351.pdf
Data publikacji:
2018
Wydawca:
Kancelaria Sejmu. Biuro Analiz Sejmowych
Tematy:
income tax
personal income tax
corporate income tax
Opis:
The article looks at the selected issues related to personal income tax and corporate income tax in Poland. The author discusses the legal framework of taxes and presents empirical data analysis. First, he examines whether there is a correlation between the legislative changes to income taxes and the state budget revenues. Next, he discusses regulations of income taxes which are of particular importance for the entrepreneurial activities. Finally, the efficiency of the personal income tax redistribution is asserted.
Źródło:
Studia BAS; 2018, 2(54); 11-38
2080-2404
2082-0658
Pojawia się w:
Studia BAS
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Opinia prawna w sprawie zmian w zasadach opodatkowania dochodów osób fizycznych ze sprzedaży przetworzonych w inny sposób niż przemysłowy produktów roślinnych i zwierzęcych pochodzących z własnej uprawy, hodowli lub chowu, wprowadzonych ustawą z 9 kwietnia 2015 r. o zmianie ustawy o podatku dochodowym od osób fizycznych oraz niektórych innych ustaw
Legal opinion on the changes in the rules for taxation of income of natural persons from the sale of plant and animal product, processed in a non-industrial manner and originating from one’s own crops, farming or breeding, provided for in the Natural Persons’ Income Tax Amending Act of 9 April 2015 (Dziennik Ustaw, item 699 as amended)
Autorzy:
Kulicki, Jacek
Powiązania:
https://bibliotekanauki.pl/articles/2216029.pdf
Data publikacji:
2016
Wydawca:
Kancelaria Sejmu. Biuro Analiz Sejmowych
Tematy:
income tax
agriculture
Opis:
From 1 January 2016, revenues of the taxpayer from sale of plant and animal products originating from one’s own crops, farming or breeding, converted (processed) by a non-industrial manner are classified as revenues other sources. In the author’s opinion, the changes achieve only partly the objectives specified in the reasons for the Senate bill amending the Natural Persons’ Income Tax Act and amending the Act on Freedom of Economic Activity. A positive assessment is made of the changes in the Act on Freedom of Economic Activity and the Act on Local Taxes and Fees. The changes in the rules for taxation of income from sale of plant and animal products, processed in a non-industrial manner and originating from one’s own crops or farming, are, according to the author, neutral from the point of view of the criterion of income tax burden.
Źródło:
Zeszyty Prawnicze BAS; 2016, 1(49); 209-226
1896-9852
2082-064X
Pojawia się w:
Zeszyty Prawnicze BAS
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Władztwo podatkowe państwa i samorządu terytorialnego w zakresie podatków dochodowych – model scentralizowany czy zdecentralizowany?
State tax authority and income tax collection. A centralized or decentralized model?
Autorzy:
Kulicki, Jacek
Powiązania:
https://bibliotekanauki.pl/articles/11364387.pdf
Data publikacji:
2018
Wydawca:
Kancelaria Sejmu. Biuro Analiz Sejmowych
Tematy:
personal income tax
corporate income tax
local government units
tax authority
Opis:
The paper overviews the division of competences between the central government and local government units regarding tax authority in the field of income taxation of natural and legal persons. The author looks at the following issues: income taxes as a source of own revenue of local government units, division of tasks and competences in the field of establishing rules regarding income tax, entitlement of local government units to their rates and collection. In the last section of the paper he presents conclusions and recommendations on the division of tasks and competences between the central government and local government units regarding the income tax collection.
Źródło:
Studia BAS; 2018, 2(54); 93-112
2080-2404
2082-0658
Pojawia się w:
Studia BAS
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Analiza i ocena regulacji uszczelniających system opodatkowania dochodów przedsiębiorców w Polsce w latach 2015–2019
Analysis and assessment of the regulations aiming at sealing the system of taxing entrepreneurs’ income in Poland in 2015–2019
Autorzy:
Felis, Paweł
Szymański, Waldemar
Powiązania:
https://bibliotekanauki.pl/articles/2897639.pdf
Data publikacji:
2020
Wydawca:
Kancelaria Sejmu. Biuro Analiz Sejmowych
Tematy:
personal income tax
corporate income tax
tax gap
sealing the tax system
Opis:
The article looks at the legal solutions adopted in 2015–2019 in Poland in order to tighten the tax system. In the field of income taxes, these were anti-abusive regulations, securing the tax system in a general way, as well as targeting specific tax avoidance schemes. The first part of the article discusses the factors determining fiscal efficiency which is the main criterion adopted in the study. In the next part the most important tax solutions sealing the system are presented. In the third part an attempt was made, using a number of indicators, to answer the question whether the observed increase in tax revenues from corporate income taxes can be attributed to the anti-abusive measures which were taken. Based on the conducted research, it has been shown that the decreasing tax gap is the result of the improvement in tax collection effectiveness in connection with the adopted sealing measures.
Źródło:
Studia BAS; 2020, 4(64); 69-94
2080-2404
2082-0658
Pojawia się w:
Studia BAS
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Planowane rozwiązania ograniczające lukę podatkową VAT w Polsce. Nowe metody wykrywania nieprawidłowości i ich eliminacji
Planned Solutions Aimed at Reducing VAT Gap in Poland. New Methods for Detecting Irregularities and their Elimination
Autorzy:
Pastuszka, Jacek
Powiązania:
https://bibliotekanauki.pl/articles/417099.pdf
Data publikacji:
2016-08
Wydawca:
Najwyższa Izba Kontroli
Tematy:
VAT
tax gap
tax income
state budget
frauds
reducing the tax gap
Opis:
The tax gap, understood as the difference between the planned (potential) tax incomes to the state budget and the actual amounts of taxes paid by the taxpayers, is influenced by numerous factors. These include all activities undertaken by entrepreneurs aimed at hiding transactions for which taxes should be paid. A special group of such activities are VAT frauds. In his article, the author presents the most important information on illegal practices related to VAT calculation, as well as changes proposed by the Polish government aimed at reducing the respective tax gap. The planned solutions have been assessed from the perspective of their advantages and flaws that directly affect the stability of the operational and legal environment of the taxpayers and the tax administration.
Źródło:
Kontrola Państwowa; 2016, 61, 4 (369); 102-119
0452-5027
Pojawia się w:
Kontrola Państwowa
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
MIEJSCE ZRYCZAŁTOWANEGO PODATKU DOCHODOWEGO OD PRZYCHODÓW OSÓB DUCHOWNYCH W POLSKIM SYSTEMIE PODATKOWYM – UJECIE TEORETYCZNE
Autorzy:
Szewczyk–Jarocka, Mariola
Powiązania:
https://bibliotekanauki.pl/articles/446910.pdf
Data publikacji:
2014
Wydawca:
Mazowiecka Uczelnia Publiczna w Płocku
Tematy:
polish tax system
tax
income tax
flat-rate income tax from clergymen
Opis:
Polish tax system is very extensive. It comprises various taxes and fees, which support the state budget and local government units.One of flat-rate income taxes from selected incomes earned by individuals is a flat-rate income tax from clergymen. A taxpayer here is a parish-priest or a vicar, who stated to perform temporary or permanent pastoral function, a clergyman managing a church unit having independent administration (eg. a vicarage), as well as a clergyman of other religious denominations performing a comparable function.The purpose of this article is to present in what way a church institution settles income tax. The article consists a theoretical analysis of the reviewed problem and may be a premise for a more detailed examination of this subject.
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:
Opinia prawna w sprawie zgodności z Konstytucją RP poselskiego projektu ustawy o zmianie ustawy o podatku dochodowym od osób fizycznych i ustawy o podatku dochodowym od osób prawnych
Legal opinion on the conformity with the Constitution of a D eputy’s bill to Amend the Natural Persons’ Income Tax Act and the Legal Persons’ Income Tax Act (WASGiPU‑120/14)
Autorzy:
Dzwonkowski, Henryk
Powiązania:
https://bibliotekanauki.pl/articles/11542716.pdf
Data publikacji:
2014
Wydawca:
Kancelaria Sejmu. Biuro Analiz Sejmowych
Tematy:
constitution
income tax
bill
Opis:
In the author’s view, the extension of investment tax allowance does not violate the principle of equality before the law, enshrined in Article 32 of Poland’s Constitution. However, he raises doubts about Article 26c para. 2 of the bill which is imprecise. In consequence, it is possible to interpret it in a way that allows the taxpayer benefitting from innovation allowance to deduct initial value of fixed assets, intangible or legal assts, not only from income achieved from non‑agricultural business activity, but also from other sources. According to the author, the bill does not meet the standards of sufficient definiteness of legal provisions, which is particularly applicable to tax law, thereby violating Article 2 in conjunction of Article 217 of the Constitution.
Źródło:
Zeszyty Prawnicze BAS; 2014, 1(41); 236-240
1896-9852
2082-064X
Pojawia się w:
Zeszyty Prawnicze BAS
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Glosa finansowa: Umowa dożywocia jako forma odpłatnego zbycia nieruchomości podlegająca opodatkowaniu w świetle orzeczenia NSA
Financial Commentary: The life estate contract as a form of sale of real property subject to taxation in the light of the ruling of the Supreme Administrative Court
Autorzy:
Budzis, Damian
Powiązania:
https://bibliotekanauki.pl/articles/478541.pdf
Data publikacji:
2013
Wydawca:
Europejskie Stowarzyszenie Studentów Prawa ELSA Poland
Tematy:
Contract of annuity
acquisition
source of taxation
tax income
tax loophole
tax regulation
premises
Opis:
The Judgment of Supreme Administrative Court which ruled main problem held in Regional Administrative Court in many years. Legal issue regards to alienation of premises in contract of annuity in five year period from acquisition as a source of taxation. Author disagree with ruling of Supreme Administrative Court and showing different salvation of this legal problem. Court focused on three legal problems: enunciate of source of taxable income, stipulate taxation base and the main issue lie ruled Court: stipulate is contract of annuity has a paying or free obligation. Main issue is not a character of contract of annuity but a issue of assessment of taxation base. Author create critic statement about subsumption made by Court and extensive interpretation of tax regulation in the grounds of contract of annuity and taxation base. Author present the vide argumentation based on rulings of administrative courts and doctrine coming across with the sentence of Supreme Administrative Court.
Źródło:
Przegląd Prawniczy Europejskiego Stowarzyszenia Studentów Prawa ELSA Poland; 2013, 1; 151-154
2299-8055
Pojawia się w:
Przegląd Prawniczy Europejskiego Stowarzyszenia Studentów Prawa ELSA Poland
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Zasady opodatkowania przychodów (dochodów) z najmu długoterminowego mieszkań
Rules of taxation of income (revenue) from long-term lease of apartments
Autorzy:
Kulicki, Jacek
Powiązania:
https://bibliotekanauki.pl/articles/2215779.pdf
Data publikacji:
2019
Wydawca:
Kancelaria Sejmu. Biuro Analiz Sejmowych
Tematy:
apartment
rent
income tax
Opis:
Tenancy of an apartment (both long and short-term ones) may be classified as two different sources of income: a non-agricultural business activity or lease, sublease, tenancy, subtenancy or other similar contracts. The boundary between these two sources of revenue is not clear and unambiguous. The current definition of a non-agricultural economic activity in conjunction with the lack of a definition of rent and lease as a separate source of income requires an intervention of the legislator, which should define rent and lease as a separate source of income for personal income tax purposes. The issue of a general interpretation by the Minister of Finance will not solve the current problems concerning the eligibility of revenues from rental of apartments.
Źródło:
Zeszyty Prawnicze BAS; 2019, 3(63); 243-260
1896-9852
2082-064X
Pojawia się w:
Zeszyty Prawnicze BAS
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Podatkowe i niepodatkowe obciążenia i ich wpływ na funkcjonowanie przedsiębiorstw
Tax and non-tax burdens and their impact on the functioning of enterprises
Autorzy:
Paweł, Felis
Grzegorz, Otczyk
Powiązania:
https://bibliotekanauki.pl/articles/7469127.pdf
Data publikacji:
2019
Wydawca:
Kancelaria Sejmu. Biuro Analiz Sejmowych
Tematy:
tax and non-tax burdens
personal income tax
corporate income tax
VAT
property taxes
Opis:
The article focuses on the corporate fiscal burdens in Poland. The authors discuss the taxes (on income, sales, property, as well as flat-rate taxation forms) and para-taxes (social and health insurance premiums) which in short- and long-term affect entrepreneurial decisions. The analysis pinpoints the structural elements of taxes which enable various tax strategies. On the basis of the empirical data collected the authors determine as well the average amount of income tax, the scale of use of stimulus instruments, the level of impact of the discussed burdens on the financial results of enterprises, and costs related to property taxes and social insurance.
Źródło:
Studia BAS; 2019, 2(58); 57-83
2080-2404
2082-0658
Pojawia się w:
Studia BAS
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Wstęp do badań nad ujednoliceniem podstawy opodatkowania w Unii Europejskiej
Introduction to research to harmonize the tax base in the European Union
Autorzy:
Iwin-Garzyńska, Jolanta
Powiązania:
https://bibliotekanauki.pl/articles/424931.pdf
Data publikacji:
2015
Wydawca:
Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu
Tematy:
income tax
tax base
corporate finance
Opis:
One of the main objectives to be accomplished by the European Union law is to eliminate barriers to the functioning of domestic market and in particular improve the competitiveness of enterprises. The paper addresses issues relating to tax in corporate finance. Canons of taxation are discussed and special emphasis is placed on principles behind formulating fiscal law provisions (including the EU law). Furthermore, the article presents the results of surveys into the importance of taxation cannons for Polish companies.
Źródło:
Econometrics. Ekonometria. Advances in Applied Data Analytics; 2015, 4 (50); 92-104
1507-3866
Pojawia się w:
Econometrics. Ekonometria. Advances in Applied Data Analytics
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Analiza przepisów ustawy o podatku dochodowym od osób fizycznych, które zostały zaimplementowane lub zmienione pod wpływem prawa Unii Europejskiej
Analysis of the provisions of the Act on Personal Income Tax which have been implemented or amended under the influence of European Union law
Autorzy:
Kulicki, Jacek
Powiązania:
https://bibliotekanauki.pl/articles/23352276.pdf
Data publikacji:
2023
Wydawca:
Kancelaria Sejmu. Biuro Analiz Sejmowych
Tematy:
income tax
individual
European Union
Opis:
The author analyses the provisions concerning the taxation of natural persons, pointing out that in the current state of the law the provisions shaped under the influence of EU law include, inter alia, the provisions regulating the taxation of income of spouses and single parents, income from winnings, certain income from cash capitals, as well as the possibility to deduct social security contributions from the tax base, or the definition of employee pension schemes. The author emphasises that although the structural elements of this tax are not, in principle, harmonised under EU law, each of the Act’s provisions may be assessed in the light of the Treaty provisions, primarily those relating to the common market, freedom of economic activity, movement of capital, services, persons, non-discrimination, state aid.
Źródło:
Zeszyty Prawnicze BAS; 2023, 2(78); 132-155
1896-9852
2082-064X
Pojawia się w:
Zeszyty Prawnicze BAS
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Daniny publiczne jako źródło dochodów budżetowych w Polsce
Public levies as a source of budget incomes in Poland
Autorzy:
Felis, Paweł
Powiązania:
https://bibliotekanauki.pl/articles/11541678.pdf
Data publikacji:
2017
Wydawca:
Kancelaria Sejmu. Biuro Analiz Sejmowych
Tematy:
public levies in Poland
public incomes
Value Added Tax
Personal Income Tax
Corporate Income Tax
Opis:
The article aims to analyse and assess the amount, stability and importance of Poland’s most important tax revenues. It also attempts to define the main factors which determine their levels. The first section presents characteristic elements of public levies in accordance with the relevant Polish regulations. Next, the determinants of tax revenues and their types that have major influence on the budget incomes, are discussed. The final, empirical part of the study presents the level of tax revenues in Poland and the changes in their structure in 2000–2016.
Źródło:
Studia BAS; 2017, 4(52); 9-37
2080-2404
2082-0658
Pojawia się w:
Studia BAS
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Zgodność z prawem Unii Europejskiej poselskiej poprawki do rządowego projektu nowelizacji ustawy o podatku dochodowym od osób fizycznych, ustawy o podatku dochodowym od osób prawnych, ustawy o zryczałtowanym podatku dochodowym od niektórych przychodów osiąganych przez osoby fizyczne (druk nr 642), zgłoszonej przez Klub Parlamentarny Lewicy
Compliance with European Union law of the Deputies’ amendment to the Government’s Bill on Amendment of the Act on Personal Income Tax, the Act on Corporate Income Tax, the Act on Flat-rate Income Tax on Certain Income Earned by Natural Persons (Sejm’s paper no. 642), submitted by the Parliamentary Club of the Left
Autorzy:
Kulicki, Jacek
Powiązania:
https://bibliotekanauki.pl/articles/2196893.pdf
Data publikacji:
2021
Wydawca:
Kancelaria Sejmu. Biuro Analiz Sejmowych
Tematy:
income tax
bill
European Union
Opis:
The proposed amendment aims to limit the subjective scope of the proposed changes to limited partnerships with the participation of entities without an unlimited tax obligation in Poland. In the author’s opinion, the amendment does not comply to Article 49 of the TFEU. Although tax policy is an internal matter of EU Member States, its shaping cannot violate the provisions of the treaties and the rules of the common market. The introduction of a differentiation of the tax amount depending on the tax residence violates the principle of equal treatment.
Źródło:
Zeszyty Prawnicze BAS; 2021, 4(72); 105-115
1896-9852
2082-064X
Pojawia się w:
Zeszyty Prawnicze BAS
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Opodatkowanie przychodów z najmu lokalu przez osobę fizyczną nieprowadzącą działalności gospodarczej
Taxation of income from the rental of premises by a non-business individual
Autorzy:
Kulicki, Jacek
Powiązania:
https://bibliotekanauki.pl/articles/2233943.pdf
Data publikacji:
2022
Wydawca:
Kancelaria Sejmu. Biuro Analiz Sejmowych
Tematy:
lease
personal income tax
VAT
Opis:
The extent of legal and administrative obligations of the lessor depends on the type of lease. Income (revenue) generated from the lease of premises is taxed in the form of a registered lump sum under the rules set out in the Act on Lump-Sum Income Tax on Certain Income Earned by Natural Persons. The amount of income is determined on the basis of the rental agreement and other evidence, e.g. a transfer to a bank account or a receipt for cash. A taxpayer providing services of lease of (one or more) premises may benefit from a VAT exemption due to the subject of the lease or due to the amount of turnover achieved.
Źródło:
Zeszyty Prawnicze BAS; 2022, 4(76); 207-233
1896-9852
2082-064X
Pojawia się w:
Zeszyty Prawnicze BAS
Dostawca treści:
Biblioteka Nauki
Artykuł
Wyświetlanie 1-15 z 253

Ta witryna wykorzystuje pliki cookies do przechowywania informacji na Twoim komputerze. Pliki cookies stosujemy w celu świadczenia usług na najwyższym poziomie, w tym w sposób dostosowany do indywidualnych potrzeb. Korzystanie z witryny bez zmiany ustawień dotyczących cookies oznacza, że będą one zamieszczane w Twoim komputerze. W każdym momencie możesz dokonać zmiany ustawień dotyczących cookies