Dochody z działalności gospodarczej – analiza stanu obecnego i możliwe kierunki zmian
Journal Title: Studia BAS - Year 2018, Vol 54, Issue 2
Abstract
The article provides an analysis of the current income taxation model in Poland with regard to business activity. The rationale behind the call for change is the erosion of tax base, which can be seen particularly in the activities of related entities and the so-called aggressive tax planning. The author discusses the current regulatory framework and proposes alternatives, particularly solutions relating to the duality in income taxation of commercial companies, lump-sum taxation forms, rules determining tax base, tax valuation of transactions, as well as taxation of business restructuring.
Authors and Affiliations
Marcin Jamroży
Keywords
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- EP ID EP520776
- DOI 10.31268/StudiaBAS.2018.09
- Views 65
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