DIRECTIONS, SENSE AND PURPOSE OF PERSONAL INCOME TAXATION HARMONIZATION PROCESS ACROSS EUROPEAN UNION MEMBER STATES
Ładowanie...
Data
2018
Inny tytuł
Typ
Artykuł recenzyjny
Autorzy
Redaktor
dc.contributor.advisor
Dyscyplina PBN
Czasopismo lub seria
International Journal of New Economics and Social Sciences
ISSN
2450-2146
2451-1064
2451-1064
ISBN
DOI
10.5604/01.3001.0012.2549
Strona internetowa
Wydawca
Wydawca
Wydanie
Numer
Strony od-do
Tytuł monografii
item.page.defence
Tytuł tomu
Opis
Rodzaj licencji
Abstrakt (en)
<jats:p>The current taxation of personal incomes is a very complex phenomenon which should be analysed not only from the legal point of view, but also taking into account its social, cultural, economic, political and system aspects. We cannot isolate the economic sphere from the tax sphere, as income taxes directly affect the taxpayers function as well as their purchasing power; moreover, they determine labour costs for entrepreneurs and thus significantly influence the GDP growth rate. The issues of harmonizing taxation of incomes obtained by individuals who do not act as economic operators are practically absent in scientific literature. The only analysed issues are related to taxation of incomes from savings, transfers, capital gains, mergers and divisions. This is so because it is required by the nature of conducting economic operations within the common market.
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