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MIEJSCE ZRYCZAŁTOWANEGO PODATKU DOCHODOWEGO OD PRZYCHODÓW OSÓB DUCHOWNYCH W POLSKIM SYSTEMIE PODATKOWYM – UJECIE TEORETYCZNE

100%
Szewczyk–Jarocka M.
Zeszyty Naukowe PWSZ w Płocku. Nauki Ekonomiczne
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2014
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vol. 19
EN
Polish tax system is very extensive. It comprises various taxes and fees, which support the state budget and local government units.One of flat-rate income taxes from selected incomes earned by individuals is a flat-rate income tax from clergymen. A taxpayer here is a parish-priest or a vicar, who stated to perform temporary or permanent pastoral function, a clergyman managing a church unit having independent administration (eg. a vicarage), as well as a clergyman of other religious denominations performing a comparable function.The purpose of this article is to present in what way a church institution settles income tax. The article consists a theoretical analysis of the reviewed problem and may be a premise for a more detailed examination of this subject.
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