Różnicowanie zasad opodatkowania dochodów osób fizycznych w zależności od rodzaju źródeł przychodów – uzasadnione czy bezpodstawne
Journal Title: Studia BAS - Year 2018, Vol 54, Issue 2
Abstract
The article looks at the selected issues concerning personal income tax in Poland depending on the source of income. The first section provides legal definitions and various types of income sources. Next, the author investigates in detail the source of income as one of the crucial aspects of personal income tax construction, which affects tax exemptions, amount of deductable costs and other features of regulatory framework.
Authors and Affiliations
Andrzej Huchla
Keywords
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- EP ID EP520797
- DOI 10.31268/StudiaBAS.2018.12
- Views 79
- Downloads 0
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