Zarys zmian opodatkowania dochodów osobistych w Polsce
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Date
1988
Authors
Advisor
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Journal Title
Journal ISSN
Volume Title
Publisher
Wydział Prawa i Administracji UAM
Title alternative
An outline of changes in personal income taxation in Poland
Abstract
The article discusses the problem of personal income taxation reform in Poland.
The proposed changes consist in introducing common income tax. The author
sketches the conception of such a tax. Therefore, he discusses specific elements
of the income tax construction, such as the subject of the income tax, its assessment
basis, tax-rate, tax reductions and exemptions. The author declares for
common taxation of income with one tax. Hence, he proposes to eliminate separate
income tax for a non-socialized sector of the economy. Besides, he is also for
including into income taxation the income obtained from agricultural activity
(from both plant and animal production as well as from special sectors). The above
postulate may evoke reservations and cause trouble in its parctical implementation.
The introduction of income tax should be preceded by setting the system of personal
income and prices in order. Otherwise the tax reform will be of isolated
character and of limited importance. In the article the author shows the difficulties
connected with the introduction of the said tax. They are of psychological and
economic nature. Besides, it is also necessary to analyse in detail the existing tax
law in order to eliminate inconsistency and incoherency of tax law regulations.
Finally, the author points out to the need of examining American and West German
examples of tax law since they contain many solutions which may be interesting
from a Polish point of view.
Description
Sponsor
Digitalizacja i deponowanie archiwalnych zeszytów RPEiS sfinansowane przez MNiSW w ramach realizacji umowy nr 541/P-DUN/2016
Keywords
Citation
Ruch Prawniczy, Ekonomiczny i Socjologiczny 50, 1988, z. 2, s. 97-108
Seria
ISBN
ISSN
0035-9629