Wybrane zmiany w podatkach dochodowych w 2017 roku
Selected changes in income taxes in 2017
Author(s): Anna ZychowiczSubject(s): National Economy, Fiscal Politics / Budgeting, Accounting - Business Administration
Published by: Uniwersytet Przyrodniczo-Humanistyczny w Siedlcach
Keywords: company; taxes; income taxes;
Summary/Abstract: Introduced changes in personal income tax and corporation tax detail the existing legislation on these taxes so far, eliminating interpretational doubts that could lead to tax evasion and sealing the tax system. In the case of personal income tax, there are changes in the amount of tax-free and the share of natural persons in the companies and their income. In corporate income tax the changes are mainly related to the tax rate of corporation tax which is a small taxpayer. These are very important changes for the Polish tax system.
Journal: Zeszyty Naukowe Uniwersytetu Przyrodniczo-Humanistycznego, seria Administracja i Zarządzanie
- Issue Year: 42/2017
- Issue No: 115
- Page Range: 397-404
- Page Count: 8
- Language: Polish