| dc.contributor.author | Witczak, Radosław | |
| dc.date.accessioned | 2016-07-22T08:51:07Z | |
| dc.date.available | 2016-07-22T08:51:07Z | |
| dc.date.issued | 2002 | |
| dc.identifier.issn | 0208-6018 | |
| dc.identifier.uri | http://hdl.handle.net/11089/18906 | |
| dc.description.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. | pl_PL |
| dc.description.sponsorship | Zadanie pt. „Digitalizacja i udostępnienie w Cyfrowym Repozytorium Uniwersytetu Łódzkiego kolekcji czasopism naukowych wydawanych przez Uniwersytet Łódzki” nr 885/P-DUN/2014 zostało dofinansowane ze środków MNiSW w ramach działalności upowszechniającej naukę | pl_PL |
| dc.language.iso | pl | pl_PL |
| dc.publisher | Wydawnictwo Uniwersytetu Łódzkiego | pl_PL |
| dc.relation.ispartofseries | Acta Universitatis Lodziensis. Folia Oeconomica;160 | |
| dc.title | Podobieństwa i różnice w opodatkowaniu dochodów z działalności gospodarczej podatkami PIT i CIT | pl_PL |
| dc.title.alternative | Similarities and Differences between Taxation on Incomes of Enterprises | pl_PL |
| dc.type | Article | pl_PL |
| dc.page.number | [101]-114 | pl_PL |
| dc.contributor.authorAffiliation | Uniwersytet Łódzki, Katedra Finansów i Bankowości | pl_PL |
