Problems of Taxation of Capital Income in the Polish Financial System

Mariusz Tomczyk

War Studies Academy

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Chapter

Title

Problems of Taxation of Capital Income in the Polish Financial System

Authors

Mariusz Tomczyk (WZiD) ^{[ 1 ][ 5.6 ][ P ]}

^{[ 1 ]} Instytut Logistyki, Wydział Zarządzania i Dowodzenia, Akademia Sztuki Wojennej | ^{[ P ]} employee

Scientific discipline (Law 2.0)

[5.6] Management and quality studies

Year of publication

2019

Chapter type

chapter in monograph / paper

Publication language

english

Keywords

PL

Budżet państwa
Finanse
Inwestycje
Podatek od dochodów kapitałowych

Abstract

EN The article attempts to present capital gains tax and its significance for both the state budget and investors. The imperfections of this financial instrument in the form of double imposition of this tax on the same tax base were pointed out. In addition, the article presents the results of research on the capital income tax of both the recipient sphere (budget) and tax payers sphere (investors).

Pages (from - to)

12738 - 12748

URL

https://ibima.org/accepted-paper/problems-of-taxation-of-capital-income-in-the-polish-financial-system/

Book

Proceedings of the 34th International Business Information Management Association Conference (IBIMA), 13-14 November 2019, Madrid, Spain. Vision 2025: Education Excellence and Management of Innovations through Sustainable Economic Competitive Advantage

Presented on

34th International Business Information Management Association Conference, 13-14.11.2019, Madryt, Spain

Copyrights to the institution

International Business Information Management Association (IBIMA)

Points of MNiSW / chapter

5.0