The taxation of undisclosed income in view of the existing and new regulations of the tax law Cover Image

Opodatkowanie dochodów niejawnych w świetle dotychczasowych i nowych regulacji prawa podatkowego
The taxation of undisclosed income in view of the existing and new regulations of the tax law

Author(s): Mariusz Macudziński
Subject(s): Law on Economics
Published by: Wydawnictwo Naukowe Akademii im. Jakuba z Paradyża
Keywords: law; tax law; tax treatment; evidences; income taxation

Summary/Abstract: This publication is orientated towards showing a present way of the taxation of undisclosed income in the regulations of the Polish Personal Income Tax Act. An attempt was also undertaken to show the differences which undoubtedly can be noticed in the laws in force before 1st January 2016 and after that day. The current regulations have an obvious revolutionary character. This „revolution” was exacted by a very critical judgement of the current laws in force made by the Constitutional Tribunal. The changes that have been made, as a consequence of the Constitutional Tribunal’s decisions, are very important to tighten the tax system.

  • Issue Year: 1/2017
  • Issue No: 2
  • Page Range: 55-68
  • Page Count: 14
  • Language: Polish