Income from business activity. Current status and directions for change Cover Image

Dochody z działalności gospodarczej – analiza stanu obecnego i możliwe kierunki zmian
Income from business activity. Current status and directions for change

Author(s): Marcin Jamroży
Subject(s): Economy
Published by: Kancelaria Sejmu
Keywords: business income; erosion of tax base; tax valuation; business restructurings; lump-sum taxation forms

Summary/Abstract: The article provides an analysis of the current income taxation model in Poland with regard to business activity. The rationale behind the call for change is the erosion of tax base, which can be seen particularly in the activities of related entities and the so-called aggressive tax planning. The author discusses the current regulatory framework and proposes alternatives, particularly solutions relating to the duality in income taxation of commercial companies, lump-sum taxation forms, rules determining tax base, tax valuation of transactions, as well as taxation of business restructuring.

  • Issue Year: 2018
  • Issue No: 2
  • Page Range: 179-203
  • Page Count: 25
  • Language: Polish