en pl

ISSN:

2080-1084

eISSN:

2450-7938

CiteScore:

0.47

SNIP (2018:

0.37

Ministry of Education and Science:

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The Principle of Equality of Taxation and the Structure of the Simplified Personal Income Taxation. Selection Issues

Robert Zieliński

2011

( 1 )

https:/doi.org/

Abstract

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Koszty uzyskania przychodów z działalności gospodarczej osób fizycznych jako bariera rozwoju przedsiębiorców w Polsce – wybrane problemy

Robert Zieliński

2013

( 1 )

DOI: 10.7206/kp.2080-1084.16

https:/doi.org/10.7206/kp.2080-1084.16

Abstract

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Glosa do wyroku 7 sędziów NSA z dnia 17 czerwca 2013 r., II FSK 702/11

Robert Zieliński

2014

( 1 )

DOI: 10.7206/kp.2080-1084.57

https:/doi.org/10.7206/kp.2080-1084.57

Abstract

This ruling applies to the notion that gives rise to numerous controversies in the tax law doctrine and refers to the classification of expenses incurred for catering services during meetings with business partners at restaurants (the so-called representation costs) as tax deductible costs.

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Ewolucja zasad ryczałtowego opodatkowania dochodów osób fizycznych

Robert Zieliński

2016

( 3 )

DOI: 10.7206/kp.2080-1084.126

https:/doi.org/10.7206/kp.2080-1084.126

Abstract

The objective of this study is to discuss the principles of the lump-sum personal income tax applied in Poland in the years 1950–1997. The analysis of the aforesaid historical legal constructs could, to a certain extent, constitute a benchmark for legislators and reformists of the current Polish personal income tax and, in practice, appear (at least for certain groups of taxpayers) to be an attractive and alternative form of income burden.

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Sprawozdanie XIX Ogólnopolska Konferencja Podatkowa „Podatki i Technologia” zorganizowana przez ELSA Poland oraz ALK w Warszawie

Hubert Smoliński; Robert Zieliński

2019

( 2 )

DOI: 10.7206/kp.2080-1084.315

https:/doi.org/10.7206/kp.2080-1084.315

Abstract

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Krytyka Prawa. Niezależne Studia nad Prawem

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