Evolution of principles of lump-sum personal income tax
Journal Title: Krytyka Prawa. Niezależne studia nad prawem - Year 2016, Vol 8, Issue 3
Abstract
The objective of this study is to discuss the principles of the lump-sum personal income tax applied in Poland in the years 1950–1997. The analysis of the aforesaid historical legal constructs could, to a certain extent, constitute a benchmark for legislators and reformists of the current Polish personal income tax and, in practice, appear (at least for certain groups of taxpayers) to be an attractive and alternative form of income burden.<br/><br/>
Authors and Affiliations
Robert Zieliński
Keywords
Related Articles
- EP ID EP210557
- DOI 10.7206/kp.2080-1084.126
- Views 64
- Downloads 0
The European union: Some Comments on Its Legal Character
The domestic debate on the EU is often simplified, based on ideology or lack of comprehension. European – including Polish – discussion is quite often dominated by narrowly understood national interests overshadowed by t...
Human dignity – an autonomous or a heteronomous feature
The subject of the work is an attempt to analyse the notion of dignity in legal sciences, especially in legal theory and philosophy of law. The author distinguishes autonomous and heteronomous version of the notion in qu...
[b]Ulga podatkowa z tytułu nabycia nowych technologii jako bodziec rozwoju przedsiębiorczości w Polsce[/b]
Od 1 stycznia 2006 r. przedsiębiorcy opłacający podatek dochodowy od osób prawnych lub od osób fizycznych mogą odliczać od podstawy opodatkowania wydatki poniesione na nabycie nowych technologii. W ustawach podatkowych p...
[i][b]Prawo własności przemysłowej a prawo własności intelektualnej [/b][/i]
Differentiation of the legal basis of the prohibition of discrimination on grounds of sexual orientation
The current system of human rights protection has a multifaceted nature. There are three standards of the protection (universal, regional and national). It’s difficultto create the relationship between those standards. E...