PL EN


2017 | 3(55) | 9–31
Article title

Reforma źródeł przychodów jako warunek konieczny przebudowy obecnego modelu opodatkowania dochodów

Authors
Content
Title variants
EN
The reform of revenue sources as a precondition for reconstruction of the current income taxation model
Languages of publication
PL
Abstracts
EN
The article is devoted to the reform of the current income taxation model concerning natural and legal persons. It outlines the origin, structure and faults of the system having been in force for almost 30-years, referring to the results of the survey carried out by the Bureau of Research,aimed at protection of transparency and coherence of the Polish tax legislation. The last part of the article presents de lege ferenda postulates relating to the future reform. In the first place it should affect the current catalogue of revenue sources, what will enable the linkage between tax policy and socio-economic changes, the Poland has undergone over the past 25 years.
Keywords
EN
Year
Issue
Pages
9–31
Physical description
Contributors
author
  • Doktor nauk prawnych, ekspert ds. finansów publicznych BAS;
References
Document Type
Publication order reference
Identifiers
YADDA identifier
bwmeta1.element.desklight-0583aa4e-74cc-4447-b23a-fa2cc524705b
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