Directions of Changes in Dividend Taxation System in Poland

In the article, main directions of changes in dividend taxation system in Poland are presented. Actually dividend tax rate is equally for each type of shareholders – individual and institutional, but conditions of dividend policy for them are different. For example, Polish institutional investors ar...

Full description

Bibliographic Details
Main Author: Agata Sierpińska
Format: Article
Language:English
Published: University of Economics and Human Sciences in Warsaw 2009-03-01
Series:Contemporary Economics
Online Access:http://ce.vizja.pl/en/download-pdf/id/95