Ocena wybranych zwolnień przedmiotowych w podatku dochodowym od osób prawnych
Evaluation of selected exemptions from Corporate Income Tax

Summary/Abstract: Article presents the evaluation of exemptions in the income tax law. The authors have identified two groups of possible exemptions. The first group includes the organizations whose objective is to realize the social function (e.g. foundation, association) or environmental protection (e.g. national parks). They can be exempt from paying tax when they allocate incomes for statutory purposes. The second group includes entities whose objective is to reach individual goals. This part of article focuses attention on tax exemption which concerns on allocating incomes from non-agricultural activities on agricultural activities

• Details
• Contents