КЛАССИФИКАЦИЯ ЛЬГОТ И НАЛОГОВЫХ ОСВОБОЖДЕНИЙ B ПОЛЬСКОЙ НАЛОГОВОЙ СИСТЕМЫ
Journal Title: International Journal of New Economics and Social Sciences - Year 2016, Vol 4, Issue 2
Abstract
Основная цель этой статьи состоит в том, чтобы представить систему льгот и освобождений в польской налоговой системе. Мы проанализировали положения Налогового кодекса и общего налогового законодательства. В нем представлены различные критерии классификации и определены особенности представленных форм налоговых преференций. Статья заканчивается выводами приложения, указывающей направление реформ и предлагаемых изменений в конструкции отдельных видов налоговых льгот.<br/><br/>
Authors and Affiliations
Tomasz Wołowiec, Dariusz Reśko
Keywords
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- EP ID EP233678
- DOI 10.5604/01.3001.0010.4537
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