PL EN


2012 | 4 | 99-105
Article title

Podmiotowość podatkowoprawna przy konstrukcji łącznego opodatkowania dochodów małżonków

Title variants
Languages of publication
PL
Abstracts
EN
In this article the author presents one of the main problems associated with the construction of joint taxation of spouses. In this design the subjectivity of the spouses is not only important from the point of view of the theory of law, but also on the basis of assessment and the determination of liability for the obligations of taxpayers. The purpose of this article is to present the current views regarding the doctrine of the title problem, their evaluation, supplementing the arguments and take a position by the author. It turns out that the quoted argument designed to resolve this issue, it is diverse and sometimes contradictory to each other. The author attempts to make a selection of arguments and point to the one, which he believes indicate that the taxpayer is each spouse. Joint taxation of spouses is a technical means to reduce tax obligation and does not change the personal plane.
Year
Issue
4
Pages
99-105
Physical description
Contributors
References
Document Type
Publication order reference
Identifiers
YADDA identifier
bwmeta1.element.desklight-d555a7a2-4462-4d54-8db0-90d5180431ba
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