- Tytuł:
-
Podatek dochodowy od osób prawnych i jego współczesna alternatywa
The Income Tax on Legal Bodies and Its Modern Alternative - Autorzy:
- Prus-Kostecki, Apoloniusz
- Powiązania:
- https://bibliotekanauki.pl/articles/1871996.pdf
- Data publikacji:
- 2019-11-12
- Wydawca:
- Katolicki Uniwersytet Lubelski Jana Pawła II. Towarzystwo Naukowe KUL
- Opis:
- The paper presents two normative constructions which eliminate the drawbacks of the hitherto income tax on legal bodies: the German project of company taxation and the Croatian law about profit tax. The project of company taxation, being part of the tax code, treats company taxation on its profit as part of the uniform taxation system along with income tax, to whose regulations it draws on in many places. The regulations of the Croatian law about profit tax are considerably dependent on the constructions used in income tax. The author puts forward a thesis that in the process of further reconstruction of the Polish tax system the Croatian solutions should be used. They are less complicated than German solutions and to a greater extent take into account a particular payment capacity of the enterprise.
- Źródło:
-
Roczniki Nauk Prawnych; 1998, 8; 171-187
1507-7896
2544-5227 - Pojawia się w:
- Roczniki Nauk Prawnych
- Dostawca treści:
- Biblioteka Nauki
Artykuł