PL EN


2017 | 3 | 137-161
Article title

Selected Problems of Personal Income Taxation in European Union Common Market (Economic and Political Issues)

Content
Title variants
Languages of publication
PL EN
Abstracts
EN
The current taxation of personal incomes is a very complex phenomenon which should be analyzed not only from the legal point of view, but also taking into account into social, cultural, economic and political and system aspects. We cannot isolate the economic sphere from the tax sphere, as income taxes directly affect the way taxpayers function, their purchasing power, they determine labor costs for entrepreneurs and thus significantly infl uence the GDP growth rate. The issues of harmonizing taxation of incomes obtained by individuals who do not act as economic operators is practically absent in scientifi c literature. The only issues that are analyzed are those related to taxation of incomes from savings, transfers, capital gains, mergers and divisions. This is so because it is required by the nature of conducting economic operations within the common market.
Year
Issue
3
Pages
137-161
Physical description
Contributors
  • Faculty of Administration and Economics, University of Economics and Innovation in Lublin, wolowiectomek@gmail.com
References
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Document Type
Publication order reference
Identifiers
YADDA identifier
bwmeta1.element.desklight-00a3dd61-1e6b-4b3b-ba31-9350f37974a0
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