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

cris.legacyid	4790
cris.virtual.journalance	#PLACEHOLDER_PARENT_METADATA_VALUE#
cris.virtualsource.journalance	ff6de15c-793d-460a-a16f-745170980ddb
dc.abstract.pl	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.
dc.contributor.affiliation	Akademia Leona Koźmińskiego
dc.contributor.author	Alicja Pomorska
dc.date.accessioned	2025-07-25T16:17:48Z
dc.date.available	2025-07-25T16:17:48Z
dc.date.issued	2018
dc.date.published	2018
dc.description.issue	1
dc.description.physical	193-215
dc.description.volume	10
dc.identifier.doi	10.7206/kp.2080-1084.180
dc.identifier.issn	2080-1084
dc.identifier.uri	https://repozytorium.kozminski.edu.pl/handle/item/1961
dc.language	en
dc.relation.ispartof	Krytyka Prawa. Niezależne Studia nad Prawem
dc.relation.pages	193-215
dc.rights	CC-BY-NC-ND-4.0
dc.subject	personal income tax
dc.subject	tax free amount
dc.subject	tax fairness
dc.title	The tax-free amount as an instrument for implementing the tax fairness principle
dc.type	Article
dspace.entity.type	Publication

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