Konstytucyjne uwarunkowania reformy opodatkowania dochodów osób fizycznych
Journal Title: Studia BAS - Year 2018, Vol 54, Issue 2
Abstract
The aim of the article is to explore how the Polish Constitution affects lawmaking of the personal income tax (PIT). The main focus is put on the introduction of the material structure of PIT. The first section examines whether the Constitution imposes restrictions on the legislator in this regard. Next, the author states that the provisions of the Constitution on freedoms and rights of persons and citizens should set the direction for the legislator how to distribute the burden of PIT. These are, in particular, the provisions which protect the good of the family. Equality before the law is also important. The author argues that these values should be taken into account when establishing tax reliefs in PIT.
Authors and Affiliations
Tomasz Nowak
Keywords
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- EP ID EP520705
- DOI 10.31268/StudiaBAS.2018.02
- Views 94
- Downloads 0
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