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  1. 1 Studia BAS

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  1. 1 Damaz M.

  2. 1 Gorąca-Paczuska J.

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  1. 1 2018

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Opodatkowanie dochodów małżonków i rodziny, w tym wynikających z zarządzania (dysponowania) majątkiem rodzinnym – obecny i postulowany model

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Damaz M., Gorąca-Paczuska J.
Studia BAS
|
2018
|
issue 2(54)
155-177
EN
The authors look at the taxation of family and its members in Poland. The first section defines the family in the Polish tax law. In the second section, the catalogue of income that can be generated by members of family and instruments for shaping family’s situation in tax law is presented. In the next section the authors discuss how the Polish tax law is applied in practice. The article concludes with proposals relating to revision of the income taxation system. The authors argue that it is essential to introduce the definition of family that will be common to all taxes, modify the system of tax exemptions and tax reliefs, and change tax rates.
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