Konstytucyjne zasady sprawiedliwości, równości i powszechności opodatkowania a system ulg, zwolnień, odliczeń, kwot wolnych i kosztów w podatku dochodowym
Journal Title: Studia BAS - Year 2018, Vol 54, Issue 2
Abstract
The article investigates the legal framework for tax privileges within the Polish income tax regulations in light of principle of fair taxation (fiscal justice). The paper begins with an overview of fiscal justice and different categories of privileges (tax relief, tax exemption, etc.). In the next section, the author addresses the question of relation between these privileges and the principle of fair taxation. The final part of the article focuses on assessment of detailed regulation related to fiscal justice. The author argues that the current system of tax privileges in general complies with the requirements of fair taxation, however there is a need to introduce some changes.
Authors and Affiliations
Jakub Marusik
Keywords
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- EP ID EP520738
- DOI 10.31268/StudiaBAS.2018.04
- Views 121
- Downloads 0
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