Opodatkowanie dochodów z kapitałów pieniężnych

• Authors: Anna Kosidłowska
• Languages of publication: PL

Abstracts

PL

The aim of the paper was to present issues related to the natural person capitalgains tax, in particular legal conditions underpinning the tax and issues relatedto the impact of the tax on state budget revenues. Natural person capital gainstax value in Poland was also analyzed. The study covered the period from 2006until 2013.

Keywords

PL

natural person capital gains tax, natural persons, state budget revenues

• Publisher: Szkoła Główna Handlowa w Warszawie
• Journal: Kwartalnik Kolegium Ekonomiczno-Społecznego Studia i Prace
• Year: 2015
• Volume: 3
• Issue: 4
• Pages: 103-113

Dates

published

2015-12-13

Contributors

author

Anna Kosidłowska

Identifiers

DOI

10.33119/KKESSiP.2015.4.3.7