Opodatkowanie fundacji i spółek
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Date
1989
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Publisher
Wydział Prawa i Administracji UAM
Title alternative
Taxation of foudations and partnerships in polish law
Abstract
A new phenomenon of recent years in Poland is the emergence of various
foundations and partnerships conducting their economic activity in non-conventional
forms and scopes.
The article discusses numerous and complicated provisions regulating the taxation
of foundations and partnerships in Polish law. The differences between the
taxation of those two types of economic units follow from the character of those
organizations. Tax preferences for foundations consist mainly in exemptions or
reliefs in taxation of partnerships is highly diversified, for one may distinguish
at least six ways of taxing their activity.
The legal principle of equality of economic subjects, proclaimed in Art. 1 of
the draft for the Act on Undertaking Economic Activity, is not adequately expressed
in the present tax regulation, particularly as far as partnerships are concerned.
Thus, it is necessary in the nearest future to reconstruct the Polish tax system.
in the direction of creating the uniform tax system for all economic subjects,,
neutral with respect to different forms of property.
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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 51, 1989, z. 1, s. 121-137.