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Szlęzak-Matusewicz Joanna (Szkoła Główna Handlowa w Warszawie)
The taxation of free employee benefits in the light of personal income tax
Journal of Management and Financial Sciences, 2012, vol. 5, nr 9, s. 115-126, bibliogr. 29 poz.
Świadczenia pracownicze, Podatek dochodowy od osób fizycznych, Opodatkowanie
Employee benefits, Individual income tax, Taxation
For years employee (fringe) benefits have been an element of the employers' policy to motivate employees. There is not a closed catalogue of such benefits. These most frequently applied by employers include refunding costs related to the Internet, foreign language lessons, vocational improvement training, gift coupons, medical care, cinema or theatre tickets, swimming pool or fitness class admissions. From the perspective of human resource management, undoubtedly the proper selection of employee benefits is important. Non-wage compensations may be viewed from not only from the point of view of management but also from the perspective of the tax duty. Taxing employee benefits has been arousing a lot of controversy for years. The lack of detailed regulations in this area did not make employers treat them as a taxable component of remuneration. The uncertainty about the tax on such benefits grew due to the inconsistent adjudication line of the administrative courts. In particular, this problem hit hard the medical subscriptions with reference to which opposite judgements were passed by courts within a month. At the same time, a pro-fiscal strategy of the tax authorities was to be observed on the basis of a broad interpretation of fringe benefits. The article is aimed at the presentations of the court judicature and the doctrine with regard to the issue of taxation of employee benefits most frequently applied in the business practice. (original abstract)
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