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Konstytucyjna zasada równości w kontekście przepisów abolicyjnych w ustawie Polski Ład

100%
Doktór-Bindas K., Duda-Hyz M.
Przegląd Sejmowy
|
2022
|
issue 6(173)
45–67
EN
The article was devoted to the institution of transitional lump-sum income tax introduced by the act on the so-called Polish Deal (Polski Ład). As demonstrated, it actually meets the criteria of tax amnesty and at the same time raises serious doubts as to its compliance with the constitutional principles of equality (Article 32 of the Constitution of the Republic of Poland) and universality of taxation (Article 84 of the Constitution of the Republic of Poland). The publication presents the tax amnesty institution itself, its essence and historical outline as well as the normative construction of transitional lump-sum income tax. The compliance of the provisions normalising the institution of the transitional lump-sum income tax was also analysed along with the indicated provisions of the fundamental law.
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Konstytucyjne zasady sprawiedliwości, równości i powszechności opodatkowania a system ulg, zwolnień, odliczeń, kwot wolnych i kosztów w podatku dochodowym

63%
Marusik J.
Studia BAS
|
2018
|
issue 2(54)
67-91
EN
The article investigates the legal framework for tax privileges within the Polish income tax regulations in light of principle of fair taxation (fiscal justice). The paper begins with an overview of fiscal justice and different categories of privileges (tax relief, tax exemption, etc.). In the next section, the author addresses the question of relation between these privileges and the principle of fair taxation. The final part of the article focuses on assessment of detailed regulation related to fiscal justice. The author argues that the current system of tax privileges in general complies with the requirements of fair taxation, however there is a need to introduce some changes.
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