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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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