PL EN


2007 | 1(684) | 23-28
Article title

Tax Burdens in Poland and Germany

Title variants
Languages of publication
PL
Abstracts
EN
The burden of business income tax in Poland is much lower than in Germany. The Polish tax system contains a wider variety of tax reduction instruments. Alternative income taxation methods for natural persons constitute an advantage of the Polish tax system. On the other hand, in Germany a stronger incentive effect may be noticed as regards such instruments as tax capital groups or preferences in supported areas.
Year
Issue
Pages
23-28
Physical description
Document type
ARTICLE
Contributors
author
author
  • B. Zbroinska, Akademia Swietokrzyska w Kielcach, Wydzial Zarzadzania, ul. Mielczarskiego 45, 25-709 Kielce, Poland
References
Document Type
Publication order reference
Identifiers
CEJSH db identifier
07PLAAAA02495164
YADDA identifier
bwmeta1.element.74ceaa79-4d96-3bc2-9136-aca8e1ea8580
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