Określenia nieostre w przepisach dotyczących przedmiotu opodatkowania podatkiem dochodowym od osób fizycznych (wprowadzenie do problematyki)
Journal Title: Studia BAS - Year 2018, Vol 54, Issue 2
Abstract
The author discusses the selected problems related to the vague terms and general clauses in the personal income tax laws in Poland, with particular attention given to the term of subject of taxation. The author overviews the requirements for the use of vague terms and explains the rationale behind it, which is, inter alia, the need for greater flexibility of interpretation. The author claims that the legislators do not always properly use vague terms in the tax law, and their complexity and overload can lead to dilemmas. Some recommendations on the proper use of such terms in personal income tax legislation are given.
Authors and Affiliations
Paweł Borszowski
Keywords
Related Articles
- EP ID EP520726
- DOI 10.31268/StudiaBAS.2018.03
- Views 79
- Downloads 0
Rola samorządu gminnego w stymulowaniu rozwoju obszarów wiejskich
The purpose of this article is to analyse and evaluate the potential for stimulating the development of Polish rural areas by local government units (gmina). The author introduces the characteristics and developmental ch...
Dyplomacja handlowa w krajach Unii Europejskiej jako przykład współpracy administracji i przedsiębiorstw
The article reviews the position of commercial diplomacy in the context of trade policy of the European Union. It begins by presenting the definitions of economic and commercial diplomacies. Next, it outlines their role...
Polityka społeczna w Europie – ewolucja i rozwiązania modelowe
The article provides an overview of social policies in democratic, market economy states in Europe. The first section looks at the development process of social policy from the first experiments and consolidation by the...
Klasyczna i partycypacyjna ocena technologii
The article discusses selected aspects concerning Technology Assessment (TA) as an institutionalised way of supporting public policy in the area of technology governance. In the last forty years numerous approaches, conc...
Analiza podstawowych kategorii budżetowych w krajach Unii Europejskiej
The paper provides an overview of public finances in the EU member states. The author compares selected indicators, including budget deficit, government debt, government revenue and its sources, as well as government exp...