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Author
Poszwa Michał
Title
Formy opodatkowania dochodów z działalności gospodarczej
Forms of Income Taxation on Economic Activities
Source
Prace Naukowe Akademii Ekonomicznej we Wrocławiu. Finanse i Bankowość (10), 2003, nr 970, s. 142-148, bibliogr. 2 poz.
Keyword
Działalność gospodarcza, Podatki, Podatek dochodowy od osób fizycznych, Podatek dochodowy od osób prawnych, Forma opodatkowania
Business activity, Taxes, Individual income tax, Corporate income tax, Form of taxation
Note
summ.
Abstract
Autor przeprowadził porównanie w aspekcie podatkowym wad i zalet osoby fizycznej i prawnej na płaszczyźnie podatku dochodowego.

Polish taxation system provides different ways of imposing taxes on income derived from economic activities.Income taxes levied on legal persons and natural persons are regulated by distinct tax laws. In addition, natural persons are entiled to simplyfied forms of taxation. Fault and merit analys analysis of personal income tax and corporate income tax alows of choosing the most appropriate legal form of running a business. The form of income taxation in turm determines the ability to execute tax strategy. (original abstract)
Accessibility
The Main Library of the Cracow University of Economics
The Library of Warsaw School of Economics
The Library of University of Economics in Katowice
The Main Library of Poznań University of Economics and Business
The Main Library of the Wroclaw University of Economics
Bibliography
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  1. Litwińczuk H.: Prawo podatkowe przedsiębiorców. Warszawa; KiK 2000.
  2. Reforma podatków. Ministerstwo Finansów. Warszawa 1999.
Cited by
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ISSN
0324-8445
1426-1278
Language
pol
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