Podobieństwa i różnice w opodatkowaniu dochodów z działalności gospodarczej podatkami PIT i CIT

• Authors: Witczak, Radosław

Title variants

PL

Similarities and Differences between Taxation on Incomes of Enterprises

Abstracts

EN

Polish enterprises have to pay different income taxes. Taxation depends on legal form of firms. The objective of this paper was to present similarities and differences between personal income tax and corporate income lax, in respect of taxation of enterprises. The rules of taxation on income of firms have been given. Similarities and differences between personal income tax and corporate income tax have been described. The proposals of implementing common rules for both taxes have been presented. The implications of such changes have been discussed.

• Publisher: Uniwersytet Łódzki. Wydawnictwo Uniwersytetu Łódzkiego
• Journal: Acta Universitatis Lodziensis. Folia Oeconomica
• Year: 2002
• Volume: 160

Dates

published

2002

Contributors

author

Witczak, Radosław

other

Uniwersytet Łódzki, Katedra Finansów i Bankowości

Identifiers

URI

http://hdl.handle.net/11089/18906