One-off subsidies to teachers for the purchase of hardware, software or Internet access services for teleworking – selected tax and legal aspects
This article is devoted to a one-time subsidy (commonly known as teacher’s 500 plus) awarded to teachers employed in educational system units. The subsidy was made for the purchase of a hardware, a software or to cover the cost of an Internet access services needed to work remotely. The results of t...
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| Format: | Article |
| Language: | Polish |
| Published: |
Wydawnictwo Naukowe Uniwersytetu Mikołaja Kopernika
2021-09-01
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| Series: | Prawo Budżetowe Państwa i Samorządu |
| Subjects: | |
| Online Access: | https://apcz.umk.pl/PBPS/article/view/36204/30379 |
| _version_ | 1818163470678360064 |
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| author | Ireneusz Nowak Krzysztof Teszner Joanna Mikołajczyk |
| author_facet | Ireneusz Nowak Krzysztof Teszner Joanna Mikołajczyk |
| author_sort | Ireneusz Nowak |
| collection | DOAJ |
| description | This article is devoted to a one-time subsidy (commonly known as teacher’s 500 plus) awarded to teachers employed in educational system units. The subsidy was made for the purchase of a hardware, a software or to cover the cost of an Internet access services needed to work remotely. The results of the research confirmed that a legal act, in which the above issues have been normalized, is burdened with a “creative imperfection” of the supposedly rational legislator. As a result of such actions/omissions, among others, an unauthorized differentiation of part of the teaching community has been made. This concerns an access to the above “financial support” which was undoubtedly needed to work remotely, not to mention academic teachers who have not received this preference. Moreover, the Authors showed that due to the one-off subsidy no income within the meaning of the Personal Income Tax Act would arise on the part of the teacher. |
| first_indexed | 2024-12-11T16:50:04Z |
| format | Article |
| id | doaj.art-93c9ea61a095436c8ea93fd9bab591e9 |
| institution | Directory Open Access Journal |
| issn | 2300-9853 2353-7086 |
| language | Polish |
| last_indexed | 2024-12-11T16:50:04Z |
| publishDate | 2021-09-01 |
| publisher | Wydawnictwo Naukowe Uniwersytetu Mikołaja Kopernika |
| record_format | Article |
| series | Prawo Budżetowe Państwa i Samorządu |
| spelling | doaj.art-93c9ea61a095436c8ea93fd9bab591e92022-12-22T00:58:06ZpolWydawnictwo Naukowe Uniwersytetu Mikołaja KopernikaPrawo Budżetowe Państwa i Samorządu2300-98532353-70862021-09-01938911210.12775/PBPS.2021.017One-off subsidies to teachers for the purchase of hardware, software or Internet access services for teleworking – selected tax and legal aspectsIreneusz Nowak0https://orcid.org/0000-0002-7997-6887Krzysztof Teszner1https://orcid.org/0000-0002-7398-582XJoanna Mikołajczyk2https://orcid.org/0000-0003-4945-0574University in Łódź, PolandUniversity in Białystok, PolandUniversity in Łódź, PolandThis article is devoted to a one-time subsidy (commonly known as teacher’s 500 plus) awarded to teachers employed in educational system units. The subsidy was made for the purchase of a hardware, a software or to cover the cost of an Internet access services needed to work remotely. The results of the research confirmed that a legal act, in which the above issues have been normalized, is burdened with a “creative imperfection” of the supposedly rational legislator. As a result of such actions/omissions, among others, an unauthorized differentiation of part of the teaching community has been made. This concerns an access to the above “financial support” which was undoubtedly needed to work remotely, not to mention academic teachers who have not received this preference. Moreover, the Authors showed that due to the one-off subsidy no income within the meaning of the Personal Income Tax Act would arise on the part of the teacher.https://apcz.umk.pl/PBPS/article/view/36204/30379one-off subsidyteachercomputer equipmentinternet50% deductible costs |
| spellingShingle | Ireneusz Nowak Krzysztof Teszner Joanna Mikołajczyk One-off subsidies to teachers for the purchase of hardware, software or Internet access services for teleworking – selected tax and legal aspects Prawo Budżetowe Państwa i Samorządu one-off subsidy teacher computer equipment internet 50% deductible costs |
| title | One-off subsidies to teachers for the purchase of hardware, software or Internet access services for teleworking – selected tax and legal aspects |
| title_full | One-off subsidies to teachers for the purchase of hardware, software or Internet access services for teleworking – selected tax and legal aspects |
| title_fullStr | One-off subsidies to teachers for the purchase of hardware, software or Internet access services for teleworking – selected tax and legal aspects |
| title_full_unstemmed | One-off subsidies to teachers for the purchase of hardware, software or Internet access services for teleworking – selected tax and legal aspects |
| title_short | One-off subsidies to teachers for the purchase of hardware, software or Internet access services for teleworking – selected tax and legal aspects |
| title_sort | one off subsidies to teachers for the purchase of hardware software or internet access services for teleworking selected tax and legal aspects |
| topic | one-off subsidy teacher computer equipment internet 50% deductible costs |
| url | https://apcz.umk.pl/PBPS/article/view/36204/30379 |
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