Does taxation of income in a rational tax system requirethe multiplication of laws?
Abstrak
The tax system should constitute a cohesive, uniform, logically internally ordered whole, and a rational legislatorshould create regulations that are clear and understandable to taxpayers. Meanwhile, in Poland, in the field ofincome taxation, there are many acts whose subject is the taxation of income (revenue) earned both by naturalpersons who do not conduct business activity and conduct such activity. In addition, separate acts establish therules for taxation of income of legal persons, but also of other entities – regardless of the organizational and legalform – taking as a criterion not the source of income, but the subject of the taxpayer’s activity. In this situation,the postulate that has been put forward for many years to adopt two laws is valid – one clear and understandablefor natural persons who do not conduct business activity and the other for all entities that conduct such activity
Penulis (1)
Jadwiga Glumińska-Pawlic
Akses Cepat
- Tahun Terbit
- 2025
- Bahasa
- en
- Total Sitasi
- 2×
- Sumber Database
- Semantic Scholar
- DOI
- 10.5604/01.3001.0054.9762
- Akses
- Open Access ✓