Krytyka Prawa. Niezależne studia nad prawem

Ewolucja zasad ryczałtowego opodatkowania dochodów osób fizycznych

Zieliński, Robert

Akademia Leona Koźmińskiego

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Abstract

The objective of this study is to discuss the principles of the lump-sum personal income tax applied in Poland in the years 1950–1997. The analysis of the aforesaid historical legal constructs could, to a certain extent, constitute a benchmark for legislators and reformists of the current Polish personal income tax and, in practice, appear (at least for certain groups of taxpayers) to be an attractive and alternative form of income burden.

Metadata

Journal Krytyka Prawa. Niezależne studia nad prawem 
Volume 8 
Issue 3 
Issue date 9/2016 
Type Article 
Language eng
Pagination 187–209
DOI 10.7206/kp.2080-1084.126
ISSN 2080-1084
eISSN 2450-7938