Ewolucja opodatkowania przedsiębiorstw zagranicznych prowadzących działalność gospodarczą w Polsce
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Date
1991
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Journal Title
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Publisher
Wydział Prawa i Administracji UAM
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Evolution of taxation of foreign companies conducting their economic activity in Poland
Abstract
Nationalization and political and economic changes implemented after the II World War have
never eliminated the economic activity of foreign investors in Poland.
Taxation of foreign legal and natural persons conducting their economic activity in Poland is
based on two sets of legal regulations:
- international agreements on the prevention of double taxation and on the promotion and
protection of foreign investment,
- domestic tax legislation regulating the taxation of domestic units and special provisions
applicable exclusively to foreign investors.
Hitherto existing evolution of taxation consisted in concluding newer and newer international
agreements protecting financial interests of foreign investors.
The reconstruction of the Polish tax system is carried out with the principle of generality and
equality of taxation in mind. It means that special regulations addressed to some selected group of
taxpayers, including foreign investors, will gradually disappear. The efficiency of a given economic
unit must be verified by market, and not by tax privileges granted by the state.
Description
Sponsor
Digitalizacja i deponowanie archiwalnych zeszytów RPEiS sfinansowane przez MNiSW w ramach realizacji umowy nr 541/P-DUN/2016
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Citation
Ruch Prawniczy, Ekonomiczny i Socjologiczny, 53, 1991, z. 4, s. 29-38