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1

THE PRINCIPLE OF EQUALITY BEFORE THE LAW AND REAL PROPERTY SALES LIABLE TO PERSONAL INCOME TAX

100%

Handzel M.

Zeszyty Naukowe Wyższej Szkoły Finansów i Prawa w Bielsku-Białej

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2017

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issue 1

146-174

EN

Under the Constitution of Poland, everyone shall be equal before the law. It means that each citizen shall have the right to be treated equally by the public authorities and no one can be discriminated against for any reason whatsoever. Moreover, in accordance with the Constitution of Poland everyone shall comply with his responsibilities and public duties, including the payment of taxes, as specified by statute. The obligation of taxation of the revenue (income) from a real property transfer by natural persons results from the Personal Income Tax Act. Therefore, in this paper there has been discussed a constitutional principle of equality before the law and also there have been outlined the issues related to taxation of real property sales by natural persons over the last ten years against the background of sometimes contradictory judgements and thereby unequal and inconsistent approach of tax authorities and administrative courts to this issue.

2

The tax-free amount as an instrument for implementing the tax fairness principle

100%

Pomorska A.

Krytyka Prawa. Niezależne studia nad prawem

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2018

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vol. 10

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issue 1

193-215

EN

This paper is devoted to analysis and evaluation of recent changes that have taken place in the structure of Polish personal income tax, with particular emphasis on tax-free amount. The main effect of these changes is the increase of the tax-free minimum in comparison to the level of subsistence minimum as well as the statutory obligation of the Minister of Finance to verify both these volumes. The authoress positively assesses the introduced changes, noting that they should be treated as an introduction to the discussion on a new model of taxation of natural persons in Poland.

3

Podatek dochodowy w kontekście rodziny

100%

Mazurek E.

Śląski Przegląd Statystyczny

|

2016

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issue 14 (20)

75-88

EN

The demographic problem, which consists not only in unfavourable changes in the population structure in terms of age, but also in the declining fertility rate, currently affects numerous countries, including Poland. As has been observed since 1992, the fertility rate in Poland has not guaranteed the simple replacement of generations. In the context of demographic threats it is crucial to implement the appropriate pro-family policy. Financial issues are pointed out as one of the main reasons for a low or negative population growth rate. The paper focuses on the analysis of the tax system in the context of helping families. The main purpose of the article is an overview of pro-family solutions-oriented income tax and the assessment of the fairness of the Polish income-tax system between groups of taxpayers extracted due to the family type. In comparisons between the different types of families drew attention to the aspect of the fairness, as well as the validity of the application of the equivalence scale.

4

Efekty wprowadzenia dwóch stóp w podatku dochodowym od osób fizycznych w 2009 roku

100%

Morawski L.

Gospodarka Narodowa. The Polish Journal of Economics

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2009

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vol. 233

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issue 7-8

37-58

EN

Three important income reforms have been carried out in Poland since 2007, involving a reduction in social insurance premiums, the introduction of a tax break for families with children, and the replacement of three personal income rates (19%, 30% and 40%) with two rates (18% and 32%). Morawski uses a tax-benefit microsimulation model (SIMPL) and household budget data from 2006 to examine the results of the 2009 income reform. By comparing two hypothetical breakdowns of disposable household incomes, the author shows that the reform has primarily benefited the wealthiest households, while the incomes of many poor households have not changed. In all, the incomes of more than 15 percent of the households have not changed after the reform, Morawski says. At the same time, analyses show that the reform has benefited many single-member and pensioner households which did not benefit from previous reforms. The results described in the paper were obtained with the assumption that the supply of labor would not change. Labor market analyses show that such an assumption is justified in the case of the 2009 tax reform, the author says.

5

THE TAXATION OF THE SO-CALLED DIRECT SALES IN THE POLISH PERSONAL INCOME TAX IN COMPARATIVE PERSPECTIVE

100%

Burzec M., Duda-Hyz M.

Review of European and Comparative Law

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2016

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vol. 2627

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issue 34

9-25

EN

Article presents the principles for the taxation of the so-called direct sales of agricultural products on the basis of the personal income tax. The first part of the article includes remarks concerning the regulations introduced into the Polish legal system by way of the revision of the Pesonal Income Tax Law of April 2015. The second part of the article presents the principles of the so-called direct sales in France and Italy.

6

TAX PREFERENCES IN THE CZECH AND POLISH PERSONAL INCOME TAXES

100%

Burzec M.

Review of European and Comparative Law

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2017

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vol. 30

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issue 3

89-105

PL

Article presents tax preferences in Czech Republic and Poland in the comparative aproach. The aim of the comparative study is to show how particular problems can be tackled by different countries by different measures. Both in Poland and the Czech Republic it is possible to identify common problems in the area of the tax law. One of such problems is an appropriate shape of tax preferences within the income tax contruction. The aim of the present article is to demonstrate how Poland and the Czech Republic, by shaping tax preferences within the construction of the income tax, tackle the problem of the taxpayer’s ability to pay. Further, it is shown how the two countries, by means of tax instruments, supplement their policy in areas as important as pro-family policy, supporting subjects implementing public tasks, the pension system, policy on people with disabilities, and housing policy.

7

Tax on revenue from buildings after the latest amendment: characteristics and doubts

100%

Tekielak J.

Acta Iuris Stetinensis

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2020

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vol. 29

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issue 1

165-175

EN

The aim of the article was to describe the current tax on revenue from buildings and to present the doubts connected with it. The author analysed legal acts, interpretations of the tax authorities, judgments of administrative courts, and views of tax law scholars and com- mentators for the article. The tax on revenue from buildings (until 2018 also known as the tax on commercial real estate) is a relatively new tax under Polish law. It was introduced in 2018, though it was amended considerably in 2019. Although it is regulated by the Personal Income Tax Act and the Corporate Income Tax Act, in fact it should be recognised as a kind of wealth tax. The taxpayers are the owners of buildings that are wholly or partially used for the purposes of tenancy, lease, and other similar contracts (the total value of the building has to exceed PLN 10 million). The tax rate is 0.035% of the buildings value, paid monthly. It can be deducted from advance payments for income tax, and next it can be deducted from the income tax amount indicated in an annual tax return. The tax has created many doubts over interpretation. Some of them could be eliminated through the legislature’s amendments to the relevant provisions.

8

Ocena funkcjonowania podatków od dochodów osób fizycznych oraz osób prawnych w Polsce

100%

Felis P.

Studia BAS

|

2018

|

issue 2(54)

11-38

EN

The article looks at the selected issues related to personal income tax and corporate income tax in Poland. The author discusses the legal framework of taxes and presents empirical data analysis. First, he examines whether there is a correlation between the legislative changes to income taxes and the state budget revenues. Next, he discusses regulations of income taxes which are of particular importance for the entrepreneurial activities. Finally, the efficiency of the personal income tax redistribution is asserted.

9

Władztwo podatkowe państwa i samorządu terytorialnego w zakresie podatków dochodowych – model scentralizowany czy zdecentralizowany?

100%

Kulicki J.

Studia BAS

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2018

|

issue 2(54)

93-112

EN

The paper overviews the division of competences between the central government and local government units regarding tax authority in the field of income taxation of natural and legal persons. The author looks at the following issues: income taxes as a source of own revenue of local government units, division of tasks and competences in the field of establishing rules regarding income tax, entitlement of local government units to their rates and collection. In the last section of the paper he presents conclusions and recommendations on the division of tasks and competences between the central government and local government units regarding the income tax collection.

10

Określenia nieostre w przepisach dotyczących przedmiotu opodatkowania podatkiem dochodowym od osób fizycznych (wprowadzenie do problematyki)

100%

Borszowski P.

Studia BAS

|

2018

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issue 2(54)

57-66

EN

The author discusses the selected problems related to the vague terms and general clauses in the personal income tax laws in Poland, with particular attention given to the term of subject of taxation. The author overviews the requirements for the use of vague terms and explains the rationale behind it, which is, inter alia, the need for greater flexibility of interpretation. The author claims that the legislators do not always properly use vague terms in the tax law, and their complexity and overload can lead to dilemmas. Some recommendations on the proper use of such terms in personal income tax legislation are given.

11

Opodatkowanie dochodów małżonków i rodziny, w tym wynikających z zarządzania (dysponowania) majątkiem rodzinnym – obecny i postulowany model

100%

Damaz M., Gorąca-Paczuska J.

Studia BAS

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2018

|

issue 2(54)

155-177

EN

The authors look at the taxation of family and its members in Poland. The first section defines the family in the Polish tax law. In the second section, the catalogue of income that can be generated by members of family and instruments for shaping family’s situation in tax law is presented. In the next section the authors discuss how the Polish tax law is applied in practice. The article concludes with proposals relating to revision of the income taxation system. The authors argue that it is essential to introduce the definition of family that will be common to all taxes, modify the system of tax exemptions and tax reliefs, and change tax rates.

12

Główne problemy opodatkowania przychodu osób fizycznych z działalności rolniczej w Polsce

100%

Burzec M., Smoleń P.

Studia BAS

|

2018

|

issue 2(54)

257-274

EN

The article discusses the main problems concerning the taxation of income from agricultural activity in Poland. The first section presents the agricultural tax, which takes into account both the income from agricultural production and land used for this purpose. The second section is devoted to the taxation of revenues derived from specialized agricultural activity, which are subject to personal income tax. This duality causes incoherence and raises significant legal dilemmas. Therefore, the authors propose alternatives and recommend the reform of income taxation on agricultural activity.

13

Różnicowanie zasad opodatkowania dochodów osób fizycznych w zależności od rodzaju źródeł przychodów – uzasadnione czy bezpodstawne

100%

Huchla A.

Studia BAS

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2018

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issue 2(54)

245-255

EN

The article looks at the selected issues concerning personal income tax in Poland depending on the source of income. The first section provides legal definitions and various types of income sources. Next, the author investigates in detail the source of income as one of the crucial aspects of personal income tax construction, which affects tax exemptions, amount of deductable costs and other features of regulatory framework.

14

Opodatkowanie przychodów z najmu lokalu przez osobę fizyczną nieprowadzącą działalności gospodarczej

100%

Kulicki J.

Zeszyty Prawnicze BAS

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2022

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issue 4(76)

207-233

EN

The extent of legal and administrative obligations of the lessor depends on the type of lease. Income (revenue) generated from the lease of premises is taxed in the form of a registered lump sum under the rules set out in the Act on Lump-Sum Income Tax on Certain Income Earned by Natural Persons. The amount of income is determined on the basis of the rental agreement and other evidence, e.g. a transfer to a bank account or a receipt for cash. A taxpayer providing services of lease of (one or more) premises may benefit from a VAT exemption due to the subject of the lease or due to the amount of turnover achieved.

15

Opodatkowanie emerytur w Polsce na tle rozwiązań w państwach Unii Europejskiej

100%

Kluzek M.

Studia BAS

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2022

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issue 4(72)

53-71

EN

As a result of the ageing of the population of European countries, an increasing percentage of people achieve income in the form of pensions. The aim of the article is to present the principles of taxation of pensions in Poland and to compare them with the countries of the European Union as well as to show the impact of tax solutions on the finances of retirees’ households. To achieve the goal, the method of analysing the literature on the subject, legal acts and statistical data was mainly used. The tax solutions adopted in Poland do not constitute a sufficient incentive to participate in voluntary pension programmes, and taxation of pensions does not differ significantly from taxation of other sources of income. Pension systems in the EU vary, as do the tax rules applicable in this area. This differentiation, with possible mobility of people, means that, on the one hand, retirees may try to optimise taxation internationally, but on the other hand, they are exposed to great uncertainty as to the applicable rules for taxing their pensions in the future.

16

Obszary nieobjęte działaniami uszczelniającymi system podatkowy w Polsce w latach 2015–2019 w zakresie opodatkowania dochodów osób fizycznych – konsekwencje budżetowe, społeczne i gospodarcze

100%

Kluzek M.

Studia BAS

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2020

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issue 4(64)

121-136

EN

The aim of the article is to review and evaluate selected solutions in the area of personal income tax in terms of their impact on the tax and political gap. The solutions affecting the labour market, taxation of rent and income from real estate transactions were analysed. The author claims that taxation rules for individual sources of income in Poland are not conducive to building tax justice and contribute to deepening the tax gap understood as the sum of the political gap and non-compliance with fiscal rules of taxation by taxpayers.

17

Analiza i ocena regulacji uszczelniających system opodatkowania dochodów przedsiębiorców w Polsce w latach 2015–2019

100%

Felis P., Szymański W.

Studia BAS

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2020

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issue 4(64)

69-94

EN

The article looks at the legal solutions adopted in 2015–2019 in Poland in order to tighten the tax system. In the field of income taxes, these were anti-abusive regulations, securing the tax system in a general way, as well as targeting specific tax avoidance schemes. The first part of the article discusses the factors determining fiscal efficiency which is the main criterion adopted in the study. In the next part the most important tax solutions sealing the system are presented. In the third part an attempt was made, using a number of indicators, to answer the question whether the observed increase in tax revenues from corporate income taxes can be attributed to the anti-abusive measures which were taken. Based on the conducted research, it has been shown that the decreasing tax gap is the result of the improvement in tax collection effectiveness in connection with the adopted sealing measures.

18

Wpływ suburbanizacji w strefie oddziaływania wielkiego miasta na dochody gmin z tytułu udziału w podatku dochodowym od osób fizycznych w Polsce

89%

Smutek J.

Rozwój Regionalny i Polityka Regionalna

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2012

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issue 20

103-122

EN

The phenomenon of suburbanization is one of the most important events that shape the socio-economic Polish at the beginning of the twenty-first century. The article attempts to assess the impact of urban sprawl on commune revenues of their share in income tax from individuals. The analysis was conducted for the years 2003–2008. Study area was functional urban zones of twelve biggest Polish metropolitan cities. It has been confirmed that relationship between indicators of socioeconomic development, that can be linked to suburbanization, has a statistical importance. However, it should be noted that it was expected the positive correlation between net migration into communes and revenues from PIT, and in fact relation was inversely proportional. It suggest that suburbanization lower commune revenues from income tax. It could be probably explain to a large extent by impact of Polish legal regulations on the distribution of income from tax.

PL

Suburbanizacja jest jednym z ważniejszych zjawisk kształtujących przestrzeń społeczno-gospodarczą Polski na początku XXI w. Celem artykułu jest próba oceny wpływu suburbanizacji, zachodzącej wokół wielkich miast Polski, na dochody gmin z tytułu udziału w podatku dochodowym od osób fizycznych. Oceny tej dokonano za pomocą metod regresji liniowej. Analiza dotyczy lat 2003–2008. Potwierdzone zostało powiązanie dochodów z tego źródła z wielkością napływu ludności na tereny podmiejskie oraz z innymi wskaźnikami rozwoju społeczno-gospodarczego tych obszarów. Podkreślić jednak należy, że osiągnięte wyniki są w znacznej mierze efektem obowiązujących regulacji prawnych w zakresie podziału dochodów podatkowych na poziomie lokalnym.

19

Orgaznizacje pożytku publicznego jako beneficjenci podatku dochodowego od osób fizycznych

88%

Musiałkiewicz R.

Roczniki Naukowe Wyższej Szkoły Bankowej w Toruniu

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2013

|

issue 12

263-277

EN

The purpose of the article is a legal analysis of the participation of public benefit organizations in personal income tax. The author defines public benefit organizations, indicating the conditions that they need to meet in order to be able to participate in the personal income tax. Broad considerations relate to the analysis of the legal structure of the 1% tax deduction, its scope and the procedures for transfer of funds from the State budget to eligible entities. The article also presents the scale of the issues against the background of the practical functioning of the public finances. The article summarizes the reflection on the rationality and the essence of the transfer of public funds to public benefit organizations.

20

ECONOMIC RELATIONS BETWEEN PERSONAL AND CORPORATE INCOME TAX

88%

Skica T., Wołowiec T., Pavlov P.

Finansowy Kwartalnik Internetowy e-Finanse

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2014

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vol. 10

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issue 1

60-68

EN

The main goal of this article is to discuss the mutual economic relations between personal and corporate income taxes. The article consists of three parts. The first is an introduction to these taxes and taxation. The second is the analysis in which the objective of the taxation is discussed. This part represents the trends in research on taxation and clarifies the aspects of taxes that should be considered in an optimal tax system construction. These include solutions which stimulate taxpayer behavior, the economically and socially oriented objectives of taxation, and guides needed for tax equalization. The conclusions are focused on the tax rates in personal and corporate income tax and their influence on economic behavior of firms and individuals. The authors show different points of view on tax rate equalization and discuss its consequences.

Refine search results

THE PRINCIPLE OF EQUALITY BEFORE THE LAW AND REAL PROPERTY SALES LIABLE TO PERSONAL INCOME TAX

The tax-free amount as an instrument for implementing the tax fairness principle

Podatek dochodowy w kontekście rodziny

Efekty wprowadzenia dwóch stóp w podatku dochodowym od osób fizycznych w 2009 roku

THE TAXATION OF THE SO-CALLED DIRECT SALES IN THE POLISH PERSONAL INCOME TAX IN COMPARATIVE PERSPECTIVE

TAX PREFERENCES IN THE CZECH AND POLISH PERSONAL INCOME TAXES

Tax on revenue from buildings after the latest amendment: characteristics and doubts

Ocena funkcjonowania podatków od dochodów osób fizycznych oraz osób prawnych w Polsce

Władztwo podatkowe państwa i samorządu terytorialnego w zakresie podatków dochodowych – model scentralizowany czy zdecentralizowany?

Określenia nieostre w przepisach dotyczących przedmiotu opodatkowania podatkiem dochodowym od osób fizycznych (wprowadzenie do problematyki)

Opodatkowanie dochodów małżonków i rodziny, w tym wynikających z zarządzania (dysponowania) majątkiem rodzinnym – obecny i postulowany model

Główne problemy opodatkowania przychodu osób fizycznych z działalności rolniczej w Polsce

Różnicowanie zasad opodatkowania dochodów osób fizycznych w zależności od rodzaju źródeł przychodów – uzasadnione czy bezpodstawne

Opodatkowanie przychodów z najmu lokalu przez osobę fizyczną nieprowadzącą działalności gospodarczej

Opodatkowanie emerytur w Polsce na tle rozwiązań w państwach Unii Europejskiej

Obszary nieobjęte działaniami uszczelniającymi system podatkowy w Polsce w latach 2015–2019 w zakresie opodatkowania dochodów osób fizycznych – konsekwencje budżetowe, społeczne i gospodarcze

Analiza i ocena regulacji uszczelniających system opodatkowania dochodów przedsiębiorców w Polsce w latach 2015–2019

Wpływ suburbanizacji w strefie oddziaływania wielkiego miasta na dochody gmin z tytułu udziału w podatku dochodowym od osób fizycznych w Polsce

Orgaznizacje pożytku publicznego jako beneficjenci podatku dochodowego od osób fizycznych

ECONOMIC RELATIONS BETWEEN PERSONAL AND CORPORATE INCOME TAX