Tax Burdens in Poland and Germany

• Authors: Zbroinska B. , Gieralka A.
• Languages of publication: PL

Abstracts

EN

The burden of business income tax in Poland is much lower than in Germany. The Polish tax system contains a wider variety of tax reduction instruments. Alternative income taxation methods for natural persons constitute an advantage of the Polish tax system. On the other hand, in Germany a stronger incentive effect may be noticed as regards such instruments as tax capital groups or preferences in supported areas.

Keywords

EN

BUSINESS INCOME TAX (POLAND & GERMANY)

Discipline

• ECONOMICS: ECONOMICS

• Publisher: Instytut Organizacji i Zarządzania w Przemyśle „ORGMASZ”
• Journal: Ekonomika i Organizacja Przedsiębiorstwa
• Year: 2007
• Issue: 1(684)
• Pages: 23-28
• Document type: ARTICLE

Contributors

author

Zbroinska B.

author

Gieralka A.

• B. Zbroinska, Akademia Swietokrzyska w Kielcach, Wydzial Zarzadzania, ul. Mielczarskiego 45, 25-709 Kielce, Poland

Identifiers

CEJSH db identifier

07PLAAAA02495164