Ability-to-pay Principle and the Structure of Personal Income Tax in Poland - Selected Issues
DOI : 10.36250/00749.61
Date : 2019
Pages : 639-647
Document type : tanulmány
Subject : ability-to-pay, personal income tax, tax progression, tax-free amount, Társadalomtudományok, Társadalomtudományok/Állam- és jogtudományok
Colligatum head record : https://tudasportal.uni-nke.hu/xmlui/handle/20.500.12944/14704
Abstract :
The ability-to-pay principle is one of the two principles that legitimise the collection of taxes. it pertains to the correct distribution of the tax burden that gives rise to a great deal of controversy and disputes in the theory and practice of financial law. The objective of this article is to demonstrate whether the Polish legal structure of personal income tax enables the distribution of tax burdens among citizens in accordance with this principle.
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