Konkurencyjność polskiego systemu podatkowego w świetle wybranych stawek podatkowych
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COMPETITIVENESS OF THE POLISH TAX SYSTEM
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The article discusses the issue of tax competition in the Polish economy. The author presented and compared the level of tax rates in force in European countries for the following taxes: - PIT (Personal Income Tax) is a personal income tax, a direct average, from individuals, - CIT (Corporate Income Tax) Income tax is a direct, legal persons - companies and enterprises, - VAT Value Added Tax) is a tax on goods and services. End and entered findings of the presented topics.
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