Tax preferences in PIT in numbers 2009-2015 - Open Research Data - MOST Wiedzy

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Tax preferences in PIT in numbers 2009-2015

Opis

The follwoing data contain information prepared by the Ministry of Finance on the value of tax preferences by areas of support in Personal Income TAX (PIT) between 2009-2015.

Personal Income Tax (PIT) - a direct tax covering the income earned by natural persons. Personal Income Tax in Poland is regulated by the Act of July 26, 1991. Moreover, the rights and obligations of the taxpayer of this tax result from a number of provisions of the Constitution of the Republic of Poland, many acts and ratified international agreements as well as executive regulations.

The state, with the support of appropriate financial policy, may use taxes to achieve goals other than fiscal.

Legal constructions of tax intervention may consist in the application of periodic or unlimited preferences for specific taxpayers or for a specific activity. Tax relief of a subjective or objective nature, periodic or indefinite, may consist in:

the possibility of deducting certain well-defined expenses from the tax base before tax;
the possibility of applying in some cases a tax rate lower than the generally applicable one;
the possibility of deducting certain expenses from the tax due.

 

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Tax preferences in PIT in numbers 2009-2015.xlsx
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CC BY
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Informacje szczegółowe

Rok publikacji:
2020
Data zatwierdzenia:
2020-12-17
Data wytworzenia:
2020
Język danych badawczych:
polski
Dyscypliny:
  • ekonomia i finanse (Dziedzina nauk społecznych)
DOI:
Identyfikator DOI 10.34808/28ec-1622 otwiera się w nowej karcie
Weryfikacja:
Politechnika Gdańska

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