Results found: 2

Search results

Search:
in the keywords: erosion of tax base

Sort By:

Limit search:

Bilans zysków i kosztów działań uszczelniających polski system podatkowy w latach 2015–2019

100%

Jamroży M., Łożykowski A.

Studia BAS

2020

issue 4(64)

95-119

The paper provides an assessment of measures aimed at tightening up the Polish tax system in 2015–2019. In particular, the positive fiscal effect of limiting the VAT and the CIT gaps as a response to legislative changes is to be noted. On the other hand, the effects of the measures aimed at tightening up the Polish tax system include the adjustment or compliance costs for enterprises and tax administration. Sealing the Polish tax system is an inherently long-term process which, in addition to the original fiscal purpose, constitutes a challenge for the legislator to avoid excessive fragmentation of tax law.

Dochody z działalności gospodarczej – analiza stanu obecnego i możliwe kierunki zmian

88%

Jamroży M.

Studia BAS

2018

issue 2(54)

179-203

The article provides an analysis of the current income taxation model in Poland with regard to business activity. The rationale behind the call for change is the erosion of tax base, which can be seen particularly in the activities of related entities and the so-called aggressive tax planning. The author discusses the current regulatory framework and proposes alternatives, particularly solutions relating to the duality in income taxation of commercial companies, lump-sum taxation forms, rules determining tax base, tax valuation of transactions, as well as taxation of business restructuring.

Refine search results

2 Studia BAS

2 Jamroży M.

1 Łożykowski A.

1 2020

1 2018

Search results

Bilans zysków i kosztów działań uszczelniających polski system podatkowy w latach 2015–2019

Dochody z działalności gospodarczej – analiza stanu obecnego i możliwe kierunki zmian