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Dual income tax: A reform option for personal income tax in Turkey

100%
Celikkaya A.
Business and Economic Horizons
|
2010
|
vol. 3
|
issue 3
47-57
EN
While several countries attempted to improve their income taxation model by adopting modified versions of DIT, Turkey has not implemented a pure DIT model but abolished the old return system and applied a final withholding tax on capital and interest incomes in 2006. Nonetheless, top marginal tax rate on earned income decreased from 55% in 1998 to 35% in 2010. A similar reduction was also observed with respect to the flat corporate tax rate, which was dropped off from 46% in 2000s to 20% in 2006 and the investment allowance was also abolished in that year. This is the first important step for introduction to pure DIT model, afterwards corporate tax rate should be reduced to 15% percent, which is equal to tax on capital incomes, thus capital incomes should be exempt from corporate income tax rate and the problems of double taxation of distributed dividends then will be solved. From this it may be concluded that the current personal income tax system in Turkey shares several features with the DIT model. The imposition of a pure DIT model in Turkey would improve income taxation and have a positive effect on Turkish economy
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Opodatkowanie spółek holdingowych w Polsce

58%
Dmowski A.
Doradztwo Podatkowe Biuletyn Instytutu Studiów Podatkowych
|
2022
|
vol. 11(315)
21-24
EN
On January 1, 2022, tax regulations were introduced into the Polish legal system, providing for preferences regarding holding companies with tax residence in Poland. The original scope of the regulation assumed a 95% exemption from dividends received from subsidiaries by the holding company and a complete exemption of revenues for the holding company from the sale of shares or stocks in subsidiaries. The planned changes in the field of holding companies from January 1, 2023 assume the liberalization of the provisions conditioning the possibility of taking advantage of tax exemptions. As a consequence it will be possible to create multi-level structures that would benefit from specific tax privileges. However, too far tax preferences may lead to abuses in the circumvention of public-law obligations in Poland.
PL
Z dniem 1 stycznia 2022 r. zostały wprowadzone do polskiego systemu prawnego regulacje podatkowe zakładające preferencje dla spółek holdingowych mających rezydencję podatkową w Polsce. Pierwotny kształt przepisów zakładał 95-proc. zwolnienie z otrzymanych dywidend od spółek zależnych przez spółkę holdingową oraz całkowite zwolnienie przychodów dla spółki holdingowej ze sprzedaży udziałów lub akcji spółek zależnych. Planowane zmiany w zakresie spółek holdingowych od dnia 1 stycznia 2023 r. zakładają liberalizację uregulowań warunkujących możliwość skorzystania ze zwolnień podatkowych. W konsekwencji wskazanych zmian będzie możliwość tworzenia struktur wielopoziomowych, które korzystałyby z określonych przywilejów podatkowych. Jednakże zbyt dalekie preferencje podatkowe mogą prowadzić do nadużyć w zakresie obejścia obowiązków publicznoprawnych w Polsce.
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