Ocena funkcjonowania podatków od dochodów osób fizycznych oraz osób prawnych w Polsce
Journal Title: Studia BAS - Year 2018, Vol 54, Issue 2
Abstract
The article looks at the selected issues related to personal income tax and corporate income tax in Poland. The author discusses the legal framework of taxes and presents empirical data analysis. First, he examines whether there is a correlation between the legislative changes to income taxes and the state budget revenues. Next, he discusses regulations of income taxes which are of particular importance for the entrepreneurial activities. Finally, the efficiency of the personal income tax redistribution is asserted.
Authors and Affiliations
Paweł Felis
Keywords
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- EP ID EP520672
- DOI 10.31268/StudiaBAS.2018.01
- Views 85
- Downloads 0
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