Władztwo podatkowe państwa i samorządu terytorialnego w zakresie podatków dochodowych – model scentralizowany czy zdecentralizowany?
Journal Title: Studia BAS - Year 2018, Vol 54, Issue 2
Abstract
The paper overviews the division of competences between the central government and local government units regarding tax authority in the field of income taxation of natural and legal persons. The author looks at the following issues: income taxes as a source of own revenue of local government units, division of tasks and competences in the field of establishing rules regarding income tax, entitlement of local government units to their rates and collection. In the last section of the paper he presents conclusions and recommendations on the division of tasks and competences between the central government and local government units regarding the income tax collection.
Authors and Affiliations
Jacek Kulicki
Keywords
Related Articles
- EP ID EP520750
- DOI 10.31268/StudiaBAS.2018.05
- Views 73
- Downloads 0
Kowenanty w warunkach emisji długu przez przedsiębiorstwa a ochrona obligatariuszy
The article addresses the issue of obtaining capital for enterprises’ growth by issuing corporate bonds. Special attention is given to covenants, i.e. the issue conditions protecting investors’ rights and their capital e...
Proces usamodzielnienia wychowanków placówek opiekuńczo-wychowawczych – wybrane aspekty
The article explores the process of transition into independent living of young people leaving institutional care system in Poland. The first section discusses the concept of autonomy as a crucial trait to the process of...
Konkurencyjność sektora rolno-spożywczego w Polsce na tle uwarunkowań makroekonomicznych
The aim of this study is to assess the competitiveness of the Polish agri-food sector for 2004–2017, taking into account its most important sections. It begins with the discussion about the macroeconomic determinants of...
Dochody z działalności gospodarczej – analiza stanu obecnego i możliwe kierunki zmian
The article provides an analysis of the current income taxation model in Poland with regard to business activity. The rationale behind the call for change is the erosion of tax base, which can be seen particularly in 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...