Ewolucja opodatkowania dochodów osób duchownych
Evolution of levying a tax on incomes of clergy

Summary/Abstract: This study aims to bring the system of taxation of the clergy in Poland. It presents the evolution of the taxation of the clergy in the period since World War II to the present day. In addition, it illustrates the possible legally stipulated ways of calculating income tax for the clergy, and paying particular attention to the most popular choice by the clergy - the quarterly payment of a lump sum tax on their income and the rates and procedure prescribed for this form of taxation.

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