Podatek dochodowy od zysków inflacyjnych - teoria i praktyka ostatnich 30 lat
Income tax on inflationary profits - theory and practice of last 30 years

Summary/Abstract: The article confronts the theoretical assumptions about the calculation of the income tax base with the real methods that have been applied under the conditions of the inflationary economy of Poland in the last 30 years. Furthermore, a confrontation of Polish tax regulations with the provisions applicable in other countries, which underwent a period of tumultuous price changes in the described time, has been made. As a result, practical conclusions regarding proposed amendments to Polish tax regulations have been drawn.

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