Wplata z zysku przez jednoosobowe spolki Skarbu Panstwa - dywidenda czy podatek?
PAYMENT OF PROFITS BY COMPANIES TOTALLY OWNED BY STATE - DIVIDEND OR TAX?
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The essay constitutes comparative study of the regulations included in three normative acts: Act on payment of profits by companies totally owned by State, Act on Corporate Income Tax and Code of Commercial Companies. The research shows that payment of profit is similar to the legal construction of corporate tax. The similarity between the payment of profit and dividend is illusory. Current legislation on payment of profits by companies totally owned by State is defective and requires verification. The Act on Payment of profits should be annulled as constitutionally imperfect and detrimental to the market.
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