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Results for “Sosnowski”: 22.

Article 2018

Sprawiedliwość opodatkowania a zjawisko szarej strefy

Authors / editors: Michał Sosnowski

Published in: Finanse, Rynki Finansowe, Ubezpieczenia

Purpose – In this article, the author focuses attention on problems related to tax justice in the context of the development of the shadow economy. For this purpose, an attempt was made to define the tax justice and determine the factors of the shadow economy. Design/methodology…

DOI: 10.18276/frfu.2018.93-09 · ISSN: 2450-7741

Article 2017

Z perspektywy tylu lat razem

Authors / editors: Zenon Sosnowski

Published in: Problemy Transportu i Logistyki

DOI: 10.18276/ptl.2017.37-17 · ISSN: 1644-275X

Article 2017

Forma opodatkowania działalności gospodarczej jako instrument optymalizacji podatkowej

Authors / editors: Michał Sosnowski

Published in: Finanse, Rynki Finansowe, Ubezpieczenia

Abstract: Purpose – In this article, the author focuses on tax optimization issues in the context of choosing a form of income taxation. For this purpose, there were presented forms of income taxation available to natural persons in the Polish tax system. Design/methodology/appr…

DOI: 10.18276/frfu.2017.87/2-12 · ISSN: 2450-7741

Article 2016

Sprawność fiskalna podatków dochodowych

Authors / editors: Michał Sosnowski

Published in: Finanse, Rynki Finansowe, Ubezpieczenia

Purpose – The aim of this article is to present the income tax in terms of conditions ensuring the efficiency and effectiveness of the implementation of their fiscal functions. Design/methodology/approach – For this purpose, there were made classification of taxes, discussed the …

DOI: 10.18276/frfu.2016.5.83/1-04 · ISSN: 2450-7741

Article 2015

Stymulacja czy destymulacja? Polityka podatkowa a aktywność gospodarcza

Authors / editors: Michał Sosnowski

Published in: Europa Regionum

In the article the author focuses his attention on the problem of interaction through the tax system on economic activity. The main issue is raised here the problem of rational use of fiscal instruments to stimulate the behavior of taxpayers, that are beneficial from the standpoi…

DOI: 10.18276/er.2015.25-23 · ISSN: 1428-278X