Reklama produktu leczniczego a przyjmowanie korzyści przez lekarza w świetle prawa podatkowego i etyki zawodowej
Advertising of Medicinal Products and Physician Benefit in the Light of Tax Law and Professional Ethics

Summary/Abstract: This article investigates the most important fiscal aspects of physician benefits as part of the overall Poland tax compliance regime. Two perspectives of tax regulations are considered: fiscal nature of the gratuitous benefits, with amounts to exceeding the statutory threshold under the Personal Income Tax; and whether the accepting any of benefits by physicians are ethically neutral from him. Furthermore, the article compares the selected provisions of Personal Income Tax and Gift Tax in a specific context of promotional and advertising campaigns in Poland. The whole presented considerations are reflected in the current legislation, and the doctrine achievements.

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