Opodatkowanie dochodów osób fizycznych z pracy najemnej – analiza stanu obecnego i proponowane kierunki reformy
Journal Title: Studia BAS - Year 2018, Vol 54, Issue 2
Abstract
The article looks at the taxation of income from natural persons’ contract work or similar arrangements. The author argues that it is essential to clearly define the concept of contract work in the Polish tax legislation as a general category incorporating various legal titles concerning the work undertaken by an employee. The author discusses the complex structure of income sources and main income types earned by employees, and identifies legal problems caused by this variety and gives some recommendations.
Authors and Affiliations
Zbigniew Ofiarski
Keywords
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- EP ID EP520782
- DOI 10.31268/StudiaBAS.2018.10
- Views 67
- Downloads 0
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