- 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