Podobieństwa i różnice w opodatkowaniu dochodów z działalności gospodarczej podatkami PIT i CIT

Abstract

Polish enterprises have to pay different income taxes. Taxation depends on legal form of firms. The objective of this paper was to present similarities and differences between personal income tax and corporate income lax, in respect of taxation of enterprises. The rules of taxation on income of firms have been given. Similarities and differences between personal income tax and corporate income tax have been described. The proposals of implementing common rules for both taxes have been presented. The implications of such changes have been discussed.