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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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Krytyka Prawa. Niezależne Studia nad Prawem

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