THE TAXATION OF EMPLOYEE REVENUE FROM THE FRINGE BENEFITS

• Authors: Paulina Brejdak

Title variants

PL

THE TAXATION OF EMPLOYEE REVENUE FROM THE FRINGE BENEFITS

• Languages of publication: EN

Abstracts

EN

The article presents the issues taxation of employee revenue from the fringe benefits by Personal Income Tax. On the one hand, the employee fringe benefits are identified with a defined benefit and on the other with a non-monetary incentive system. However, the benefits give rise to many doubts and controversies. The reasons for this are the lack of legal definition and the lack of their legal directory. Therefore, the views of the judiciary and decisions of tax authorities indicate for example what can be classified fringe benefits.

PL

The article presents the issues taxation of employee revenue from the fringe benefits by Personal Income Tax. On the one hand, the employee fringe benefits are identified with a defined benefit and on the other with a non-monetary incentive system. However, the benefits give rise to many doubts and controversies. The reasons for this are the lack of legal definition and the lack of their legal directory. Therefore, the views of the judiciary and decisions of tax authorities indicate for example what can be classified fringe benefits.

Keywords

EN

tax; taxation; fringe benefits; personal income tax; employee

PL

podatek; opodatkowanie; dodatkowe świadczenia; podatek dochodowy od osób fizycznych; pracownik

• Publisher: Katolicki Uniwersytet Lubelski Jana Pawła II
• Journal: Review of European and Comparative Law
• Year: 2018
• Volume: 32
• Issue: 1
• Pages: 83-94

Dates

published

2018-03-31

Contributors

author

Paulina Brejdak

Identifiers

DOI

10.31743/recl.3228