Publikacja:

Application of 50% Tax-Deductible Costs to Income Earned from Creative Activity in the Area of Computer Programmes – a Critical Review of New Regulations

Data

2018
Artykuł
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cris.legacyid5063
cris.virtual.journalance#PLACEHOLDER_PARENT_METADATA_VALUE#
cris.virtualsource.journalanceff6de15c-793d-460a-a16f-745170980ddb
dc.abstract.plIntroducing Article 22, section 9b, item 1 into the Personal Income Tax Act of 26 July 1991 using terms that have not been defined in this Act and not specifying the provisions of other acts of law which would become the grounds for defining these terms, thereby creating a normative condition for applying 50% tax-deductible expenses to income arising from activities performed by IT employees, the lawmakers failed to observe the requirement of correct legislation determined by the Constitutional Tribunal in its judgements, creating a law that is vague and imprecise, and gives the entities applying it a sense of uncertainty about whether they apply the provisions of the Personal Income Tax Act correctly.
dc.contributor.affiliationwojtek.dmoch@gmail.com
dc.contributor.authorWojciech Dmoch
dc.date.accessioned2025-07-25T16:19:21Z
dc.date.available2025-07-25T16:19:21Z
dc.date.issued2018
dc.date.published2018
dc.description.issue4
dc.description.physical119-126
dc.description.volume10
dc.identifier.doi10.7206/kp.2080-1084.255
dc.identifier.issn2080-1084
dc.identifier.urihttps://repozytorium.kozminski.edu.pl/handle/item/2037
dc.languageen
dc.relation.ispartofKrytyka Prawa. Niezależne Studia nad Prawem
dc.relation.pages119-126
dc.rightsCC-BY-NC-ND-4.0
dc.subjecttax deductible costs
dc.subjectpersonal income tax
dc.subjectcreative activity
dc.subjectcomputer programmes
dc.title

Application of 50% Tax-Deductible Costs to Income Earned from Creative Activity in the Area of Computer Programmes – a Critical Review of New Regulations

dc.typeArticle
dspace.entity.typePublication