Article 2020
Authors / editors: Jakub Tekielak
Published in: Acta Iuris Stetinensis
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- mentato…
DOI: 10.18276/ais.2020.29-11 · ISSN: 2083-4373
Article 2019
Authors / editors: Katarzyna Goyke
Published in: Problemy Transportu i Logistyki
On January 1, 2018, the Act on Corporate Income Tax introduced a provision restricting the possibility of recognizing as tax costs the costs of some intangible services incurred to related entities. As a result, related companies cannot consider some of the costs incurred as a …
DOI: 10.18276/ptl.2019.47-03 · ISSN: 1644-275X
Article 2018
Authors / editors: Jolanta Iwin-Garzyńska
Published in: Finanse, Rynki Finansowe, Ubezpieczenia
The chapter discusses the depreciation tax system, and summarizes the provisions of Polish law on cor-porate income tax. Methods of literature analysis and critical analysis of tax law, corporate income tax. Presents the essence of tax depreciation in the Polish income tax syst…
DOI: 10.18276/frfu.2018.93-04 · ISSN: 2450-7741
Article 2018
Authors / editors: Michał Poszwa
Published in: Finanse, Rynki Finansowe, Ubezpieczenia
Purpose – The aim of the article is to present and evaluate Community regulations on the principles of determining the corporate income tax base. The unification of the general principles for determining certain elements of the tax result follows from the anti-avoidance directive…
DOI: 10.18276/frfu.2018.94/1-06 · ISSN: 2450-7741
Article 2018
Authors / editors: Jolanta Iwin-Garzyńska
Published in: Finanse, Rynki Finansowe, Ubezpieczenia
Purpose – The chapter discusses the depreciation tax system, and summarizes the provisions of Polish law on corporate income tax Design/Methodology/approach – methods of literature analysis and critical analysis of tax law, corporate income tax. Findings – presents the essenc…
DOI: 10.18276/frfu.2018.94/1-04 · ISSN: 2450-7741
Article 2017
Authors / editors: Anna Leszczyłowska
Published in: Ekonomiczne Problemy Usług
The article refers to the reduction of corporate income tax rate recently introduced in Poland- 15% for certain small sized enterprises instead of the regular tax rate of 19%. The aim of the paper is to check, how widespread it is within the EU member states to use special income…
DOI: 10.18276/epu.2017.127-13 · ISSN: 1896-382X
Article 2017
Authors / editors: Anna Leszczyłowska
Published in: Finanse, Rynki Finansowe, Ubezpieczenia
Purpose – the purpose of the paper is to provide empirical evidence on the effective average tax burden (EATR) of small companies which have the status of ‘small taxpayer’ and as such are subject to some tax advantages in Poland. Design/methodology/approach – in the analysis, an …
DOI: 10.18276/frfu.2017.88/2-16 · ISSN: 2450-7741
Article 2017
Authors / editors: Lidia Peretiatkowicz
Published in: Finanse, Rynki Finansowe, Ubezpieczenia
Purpose – explanation of the tax implications of the services purchased from foreign entities in light of changes introduced on 1 January 2017. Design/methodology/approach – studies of literature, analysis of tax interpretation and legal acts. Findings – pointed out tax implicati…
DOI: 10.18276/frfu.2017.88/2-03 · ISSN: 2450-7741
Article 2016
Authors / editors: Marzena Remlein, Kateryna Romanchuk
Published in: Finanse, Rynki Finansowe, Ubezpieczenia
Purpose – The purpose of this article is to present and analyze corporate tax system in the SME sector operating in the Polish and Ukraine. The authors also compare the solutions for tax law in Poland and Ukraine. Design/Methodology/approach – The authors used method of analysis …
DOI: 10.18276/frfu.2016.5.83/2-22 · ISSN: 2450-7741
Article 2016
Authors / editors: Anna Leszczyłowska
Published in: Finanse, Rynki Finansowe, Ubezpieczenia
Purpose – The purpose of the paper is to verify the hypothesis that there is a difference in value of deferred tax assets during financial crisis and after it. In order to verify the research hypothesis nonparametric tests for differences between two groups are carried out. It is…
DOI: 10.18276/frfu.2016.5.83/2-19 · ISSN: 2450-7741
Article 2016
Authors / editors: Adam Adamczyk
Published in: Finanse, Rynki Finansowe, Ubezpieczenia
Purpose – This article aims to identify the factors influencing the level of revenues from corporate income tax, and find the answer to the question whether they are the same for different countries or specific to the each tax system. Design/methodology/approach – To solve the pr…
DOI: 10.18276/frfu.2016.5.83/1-01 · ISSN: 2450-7741
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