Fiskalna funkcja podatku od dochodów z kapitałów pieniężnych
Fiscal Function of Capital Gains Tax
Author(s): Anna KosidłowskaSubject(s): Public Finances
Published by: Wydawnictwo Naukowe Uniwersytetu Marii Curie-Sklodowskiej
Keywords: state budget revenues; income taxes; capital gains tax;dochody budżetu państwa; podatki dochodowe; opodatkowanie dochodów z kapitałów pieniężnych
Summary/Abstract: The aim of the study was to investigate changes in structure of the state budget tax revenues in Poland, in particular, revenues from personal income taxation derived from capital gains. The study covered the period from 2010 until 2014. Due to limited amount of available data relating to the taxation of income from capital gains, its analysis was carried out for the period 2010–2013. Data used for the study comes from publications of the Ministry of Finance.
Journal: Annales Universitatis Mariae Curie-Skłodowska, Sectio H Oeconomia
- Issue Year: L/2016
- Issue No: 1
- Page Range: 93-100
- Page Count: 8
- Language: Polish