Opodatkowanie dochodów z kapitałów pieniężnych w Polsce jako jedna z istotnych determinant decyzji gospodarczych przedsiębiorcy
Taxation of Income from Capital Gains in Poland as One of the Key Influences on Entrepreneurial Decision Making

Summary/Abstract: This paper presents the Polish regulations concerning the taxation of capital gains income resulting from the Income Tax Act. It also presents the possible means that entrepreneurs may use to help them reduce the tax burden arising from this source of income. The article submits a discussion on the evaluation of the current legal provisions concerning the taxation of capital gains in Poland both in the context of the economic decision-making process by entrepreneurs and in terms of the economic stimulus and the benefits that may arise from such decisions.

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