Full-text resources of CEJSH and other databases are now available in the new Library of Science.
Visit https://bibliotekanauki.pl

Refine search results

Journals help

  1. 1 Kwartalnik Prawa Podatkowego

Authors help

  1. 1 Nita A.

Years help

  1. 1 2011

Results found: 1

first rewind previous Page / 1 next fast forward last

Search results

Search:
in the keywords:  TAX ADVANCE
help Sort By:

help Limit search:
first rewind previous Page / 1 next fast forward last
1

Zaliczka podatkowa jako zobowiązanie podatkowe w podatkach dochodowych

100%
Nita A.
Kwartalnik Prawa Podatkowego
|
2011
|
issue 3
29-48
EN
The subject of this article is tax advance as a tax liability in income taxes (especially in personal income tax). Author presents the concept of tax advance and the justifications of its application in income taxes. First of them is a necessity of adjusting a yearly tax obligation to the individual payment ability of a taxpayer. Another justification is guaranteeing a continuous input of revenues for the State Treasury during a fiscal year. These tax advance liabilities are deducted from the yearly tax liability. As a result the tax payer receives a surplus payment from the revenue oŸ ce or has to pay the difference between the yearly tax liability and the sum of the tax advances paid if the latter is lower. If the taxpayer hadn’t pay a tax advance during a fiscal year he is obligated to pay a default interest in addition. Author of the paper indicates the point in time when a tax advance liability is merges into a yearly tax liability. The advance-tax default interest runs only to this moment. Another problem discussed in the article is prescription of a tax advance arrears and default interest connected with them. In author’s opinion they terminate in the result of prescription independently from prescription and termination of year tax arrear in income tax. Last of the issues presented in the article is critical evaluation of the legal concept of the default interest running up to the day of the submission of the tax declaration. The author suggests the change of this solution. It would be better if the default interest ran up to the payment of a yearly tax liability or up to the moment of declaration of excess payment (difference between the higher tax advances and lower tax obligation).
first rewind previous Page / 1 next fast forward last
JavaScript is turned off in your web browser. Turn it on to take full advantage of this site, then refresh the page.