Krytyka Prawa. Niezależne studia nad prawem

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

Pomorska, Alicja

Akademia Leona Koźmińskiego

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pobrano 759 razy

Abstrakt

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.

Metadane

Czasopismo Krytyka Prawa. Niezależne studia nad prawem 
Tom 10 
Numer 1 
Data wydania 2018 
Typ Article 
Język en
Paginacja 193-215
DOI 10.7206/kp.2080-1084.180
ISSN 2080-1084
eISSN 2450-7938