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 Studia BAS

Years help

  1. 1 2018

Authors help

  1. 1 Nowak T.

Results found: 1

first rewind previous Page / 1 next fast forward last

Search results

Search:
in the keywords:  freedoms and rights of persons and citizens
help Sort By:

help Limit search:
first rewind previous Page / 1 next fast forward last
1
Publication available in full text mode
Content available

Konstytucyjne uwarunkowania reformy opodatkowania dochodów osób fizycznych

100%
Nowak T.
Studia BAS
|
2018
|
issue 2(54)
39-56
EN
The aim of the article is to explore how the Polish Constitution affects lawmaking of the personal income tax (PIT). The main focus is put on the introduction of the material structure of PIT. The first section examines whether the Constitution imposes restrictions on the legislator in this regard. Next, the author states that the provisions of the Constitution on freedoms and rights of persons and citizens should set the direction for the legislator how to distribute the burden of PIT. These are, in particular, the provisions which protect the good of the family. Equality before the law is also important. The author argues that these values should be taken into account when establishing tax reliefs in PIT.
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.