Characteristic of Entities Subject to Corporate Tax and Structural Analysis of State Tax Revenues
Journal Title: Zeszyty Naukowe Wyższej Szkoły Finansów i Prawa w Bielsku-Białej - Year 2018, Vol 22, Issue 1
Abstract
Today taxes play a very important role, provide financial resources to the state budget and ensure its proper functioning. Taxes are the most important source of state income. In order for the state to develop and fulfill basic obligations towards citizens, it must have financial means at its disposal. The tax system, as a collection of taxes in a given country, must be created in a clear and transparent way so as to facilitate taxpayers' actions. The tax must be set at an appropriate level so that it does not adversely affect taxpayers, and must also provide adequate resources to the state budget. Corporate income tax, on the one hand, is a burden and a barrier to the development of legal persons who run a business, but is also a source of state budget revenue. Corporate income tax was introduced in Poland along with the establishment of a free market economy. This is an income tax that does not take into account the minimum tax-free amount and does not differentiate tax entities. Corporate income tax in Poland has undergone a number of important transformations, especially after the accession of Poland to the European Union. Tax rates have been systematically reduced since the early 1990s. Corporate income tax should be particularly convenient for entrepreneurs, and should not act destructively because the number of entrepreneurs in the state determines the level of economic and industrial development. This is even more important since, after Poland's accession to the European Union, the transfer of a business to another EU member state no longer constitutes a problem. Attractive income tax also attracts foreign investors for whom the aspect related to easy accounting is vital. The aim of the publication is to discuss the issues related to the Polish corporate income tax i.e. tax management in an enterprise, the application of discounts and exemptions and also issues related to state income from corporate income tax and the income lost due to relief and dismissals. The paper also touches upon issues related to the construction of Polish corporate income tax, subject, object and the basis of this tax. It also covers the scale and rates of taxation, exemptions and reductions from corporate tax and a summary of the efficiency and favorability of entrepreneurs for the provisions of this tax. The work is based on a critical analysis of literature on the subject.<br/><br/>
Authors and Affiliations
Tomasz Słapczyński
Keywords
Related Articles
- EP ID EP361369
- DOI 10.19192/wsfip.sj1.2018.3
- Views 53
- Downloads 0
ACQUISITION OF LOCAL GOVERNMENT PROPERTY
The aim of the paper is to describe different ways to acquire property by local government units. The authors discusses ways and conditions for the acquisition of local government units and the consequences of such actio...
DOKTRYNALNE PODSTAWY KONSERWATYZMU
W artykule podjęto się próby przedstawienia doktrynalnych podstaw konserwatyzmu. Idea konserwatywna, u swego zarania kojarzona po prostu ze sprzeciwem względem jakichkolwiek zmian, zostaje ukazana jako filozofia politycz...
DZIAŁANIA POLICJI NA RZECZ BEZPIECZEŃSTWA IMPREZ MASOWYCH NA PRZYKŁADZIE UEFA EURO 2012
W ostatnich latach, jak wykazują statystyki, zmniejsza się liczba zachowań chuligańskich na samym stadionie, a przemoc i agresja zostaje przeniesiona poza obiekty sportowe. Stąd też z punktu widzenia bezpieczeństwa maso...
PRAWIDŁOWE UJĘCIE I PREZENTACJA ZMIAN ZASAD (POLITYKI) RACHUNKOWOŚCI KLUCZOWYM WARUNKIEM ZAPEWNIENIA WIARYGODNOŚCI SPRAWOZDANIA FINANSOWEGO
Podstawowym źródłem informacji gospodarczej we współczesnym świecie są sprawozdania finansowe podmiotów gospodarczych. W oparciu o dane zawarte w tych sprawozdaniach inwestorzy, wierzyciele, agendy rządowe, pracownicy, m...
ATMS - DECLINE OR DEVELOPMENT OF E-BANKING SERVICES
The paper is devoted to one of the channels of electronic banking – terminal banking. It presents the efforts of banking sector towards reducing the presence of cash in the financial turnover and lowering the costs of ca...