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DIRECTIONS, SENSE AND PURPOSE OF PERSONAL INCOME TAXATION HARMONIZATION PROCESS ACROSS EUROPEAN UNION MEMBER STATES

cris.lastimport.scopus2024-09-19T01:30:32Z
dc.abstract.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. </jats:p>
dc.contributor.authorTomasz Wołowiec
dc.date.accessioned2024-07-16T08:43:04Z
dc.date.available2024-07-16T08:43:04Z
dc.date.issued2018
dc.identifier.doi10.5604/01.3001.0012.2549
dc.identifier.issn2450-2146
dc.identifier.issn2451-1064
dc.identifier.urihttps://repo.akademiawsei.eu/handle/item/468
dc.languageen
dc.relation.ispartofInternational Journal of New Economics and Social Sciences
dc.rightsCC-BY-NC
dc.titleDIRECTIONS, SENSE AND PURPOSE OF PERSONAL INCOME TAXATION HARMONIZATION PROCESS ACROSS EUROPEAN UNION MEMBER STATES
dc.typeReviewArticle
dspace.entity.typePublication
oaire.citation.issue1
oaire.citation.volume7