The Consequences of Introducing Tax on Income Gained from Money Capital
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In the period 2000-2004, Polish tax system has undergone a series of important changes, including the gradual reduction of investment relief in income tax for both individuals and firms. Avoiding taxation, usually described as negative phenomenon, forces the tax-payers to look for new solutions leading to the development of new forms of capital protection. In Poland, the introduction of taxes on revenue from money capital has influenced financial markets. The paper presents the influence of revenues from money capitals on evolution of financial market through the introduction of new financial tools protecting gains against taxes.
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