Principles and Rules for Determining the Tax Capacity of Entrepreneurs in Income Taxes

The purpose of this paper is a multifaceted theoretical and legal analysis of the issue of determining the tax capacity of entrepreneurs in income taxes so as to be able to assess the adequacy of the rules in this area for the proper implementation of this concept. The research hypothesis assumes th...

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Bibliographic Details
Main Author: Maria Supera-Markowska
Format: Article
Language:deu
Published: Lodz University Press 2022-11-01
Series:Finanse i Prawo Finansowe
Subjects:
Online Access:https://czasopisma.uni.lodz.pl/fipf/article/view/15566