A THEORETICAL ANALYSIS OF THE NEW POLISH INCOME TAX SYSTEM
The research objective of this article is to present changes incorporated into the Polish income tax system and their potential influence on entrepreneurs’ behaviour. One of the most important features of the income taxation system for Polish entrepreneurs is that they can choose the rules of taxat...
| Main Author: | |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
Nicolaus Copernicus University in Toruń
2023-07-01
|
| Series: | Copernican Journal of Finance & Accounting |
| Subjects: | |
| Online Access: | https://apcz.umk.pl/CJFA/article/view/45201 |
| _version_ | 1797698372820271104 |
|---|---|
| author | Urszula Król |
| author_facet | Urszula Król |
| author_sort | Urszula Król |
| collection | DOAJ |
| description |
The research objective of this article is to present changes incorporated into the Polish income tax system and their potential influence on entrepreneurs’ behaviour. One of the most important features of the income taxation system for Polish entrepreneurs is that they can choose the rules of taxation. Under certain conditions, they can apply a progressive scale tax, a flat tax, or a revenue-based tax. The changes introduced in the year 2022 mean that for many entrepreneurs, the burden of taxation has increased. The theoretical and model analysis presented in this article revealed that for many of them, the revenue-based tax has become (or always has been) the optimal form of taxation. The analysis also indicates a serious problem with this form of taxation in the context of equity. This study may provide a basis for further research on the impact of tax perturbations on business activity, business structure, and costs of compliance.
|
| first_indexed | 2024-03-12T03:53:01Z |
| format | Article |
| id | doaj.art-e9c8ce40e6a64099ade9cc4a835e1245 |
| institution | Directory Open Access Journal |
| issn | 2300-1240 2300-3065 |
| language | English |
| last_indexed | 2024-03-12T03:53:01Z |
| publishDate | 2023-07-01 |
| publisher | Nicolaus Copernicus University in Toruń |
| record_format | Article |
| series | Copernican Journal of Finance & Accounting |
| spelling | doaj.art-e9c8ce40e6a64099ade9cc4a835e12452023-09-03T12:10:08ZengNicolaus Copernicus University in ToruńCopernican Journal of Finance & Accounting2300-12402300-30652023-07-0111410.12775/CJFA.2022.023A THEORETICAL ANALYSIS OF THE NEW POLISH INCOME TAX SYSTEMUrszula Król0Nicolaus Copernicus University in Toruń The research objective of this article is to present changes incorporated into the Polish income tax system and their potential influence on entrepreneurs’ behaviour. One of the most important features of the income taxation system for Polish entrepreneurs is that they can choose the rules of taxation. Under certain conditions, they can apply a progressive scale tax, a flat tax, or a revenue-based tax. The changes introduced in the year 2022 mean that for many entrepreneurs, the burden of taxation has increased. The theoretical and model analysis presented in this article revealed that for many of them, the revenue-based tax has become (or always has been) the optimal form of taxation. The analysis also indicates a serious problem with this form of taxation in the context of equity. This study may provide a basis for further research on the impact of tax perturbations on business activity, business structure, and costs of compliance. https://apcz.umk.pl/CJFA/article/view/45201taxationincome taxestax perturbation |
| spellingShingle | Urszula Król A THEORETICAL ANALYSIS OF THE NEW POLISH INCOME TAX SYSTEM Copernican Journal of Finance & Accounting taxation income taxes tax perturbation |
| title | A THEORETICAL ANALYSIS OF THE NEW POLISH INCOME TAX SYSTEM |
| title_full | A THEORETICAL ANALYSIS OF THE NEW POLISH INCOME TAX SYSTEM |
| title_fullStr | A THEORETICAL ANALYSIS OF THE NEW POLISH INCOME TAX SYSTEM |
| title_full_unstemmed | A THEORETICAL ANALYSIS OF THE NEW POLISH INCOME TAX SYSTEM |
| title_short | A THEORETICAL ANALYSIS OF THE NEW POLISH INCOME TAX SYSTEM |
| title_sort | theoretical analysis of the new polish income tax system |
| topic | taxation income taxes tax perturbation |
| url | https://apcz.umk.pl/CJFA/article/view/45201 |
| work_keys_str_mv | AT urszulakrol atheoreticalanalysisofthenewpolishincometaxsystem AT urszulakrol theoreticalanalysisofthenewpolishincometaxsystem |