The tax-free amount as an instrument for implementing the tax fairness principle
Journal Title: Krytyka Prawa. Niezależne studia nad prawem - Year 2018, Vol 10, Issue 1
Abstract
This paper is devoted to analysis and evaluation of recent changes that have taken place in the structure of Polish personal income tax, with particular emphasis on tax-free amount. The main effect of these changes is the increase of the tax-free minimum in comparison to the level of subsistence minimum as well as the statutory obligation of the Minister of Finance to verify both these volumes. The authoress positively assesses the introduced changes, noting that they should be treated as an introduction to the discussion on a new model of taxation of natural persons in Poland.<br/><br/>
Authors and Affiliations
Alicja Pomorska
Keywords
Related Articles
- EP ID EP302319
- DOI 10.7206/kp.2080-1084.179
- Views 86
- Downloads 0
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