DIRECTIONS OF CHANGES IN DIVIDEND TAXATION SYSTEM IN POLAND (Kierunki zmian w systemie opodatkowania dywidend w Polsce)

• Authors: Sierpinska Agata
• Languages of publication: PL

Abstracts

EN

In the article, main directions of changes in dividend taxation system in Poland are presented. Actually dividend tax rate is equally for each type of shareholders - individual and institutional, but conditions of dividend policy for them are different. For example, Polish institutional investors are exempted from dividend tax, but foreign institutional investors must pay dividend tax. The information presented in the article are agreeable with European Union regulations.

Keywords

EN

DIVIDEND POLICY; DIVIDEND TAXATION; SHAREHOLDER

Discipline

• ECONOMICS: ECONOMICS

• Publisher: Wyższa Szkoła Finansów i Zarządzania w Warszawie
• Journal: Contemporary Economics
• Year: 2009
• Issue: 1(9)
• Pages: 53-64
• Document type: ARTICLE

Contributors

author

Sierpinska Agata

• Agata Sierpinska, Wyzsza Szkola Finansow i Zarzadzania, ul. Pawia 55, 01-030 Warszawa, Poland

Identifiers

CEJSH db identifier

11PLAAAA09255