Konkurencyjność polskiego systemu podatkowego w świetle wybranych stawek podatkowych

• Authors: Łukasz Furman

Title variants

EN

COMPETITIVENESS OF THE POLISH TAX SYSTEM

• Languages of publication: PL

Abstracts

EN

The article discusses the issue of tax competition in the Polish economy. The author presented and compared the level of tax rates in force in European countries for the following taxes: - PIT (Personal Income Tax) is a personal income tax, a direct average, from individuals, - CIT (Corporate Income Tax) Income tax is a direct, legal persons - companies and enterprises, - VAT Value Added Tax) is a tax on goods and services. End and entered findings of the presented topics.

Keywords

EN

TAX; TAX SYSTEM; COMPETITIVENESS

• Publisher: Wydział Zarządzania - Uniwersytet Gdański
• Journal: Zarządzanie i Finanse
• Year: 2012
• Volume: 4
• Issue: 1
• Pages: 169-178

Contributors

author

Łukasz Furman

• Wyższa Szkoła Handlowa im. B. Markowskiego w Kielcach, ul. Peryferyjna 15, 25-562 Kielce