| dc.contributor.author | Witczak, Radosław | |
| dc.date.accessioned | 2013-06-15T10:59:24Z | |
| dc.date.available | 2013-06-15T10:59:24Z | |
| dc.date.issued | 2012 | |
| dc.identifier.issn | 0208-6018 | |
| dc.identifier.uri | http://hdl.handle.net/11089/2098 | |
| dc.description.abstract | In the article the tax effects of „IKE” and „IKZE” were presented. The areas of tax risk
concerning the use of „IKE” and „IKZE” in the Personal Income Tax were given. The tax
avoidance instruments by using „IKE” and „IKZE” were discussed. | pl_PL |
| dc.language.iso | pl | pl_PL |
| dc.publisher | Wydawnictwo Uniwersytetu Łódzkiego | pl_PL |
| dc.relation.ispartofseries | Acta Universitatis Lodziensis, Folia Oeconomica;274 | |
| dc.subject | the taxation of „IKE” | pl_PL |
| dc.subject | the taxation of „IKZE” | pl_PL |
| dc.subject | PIT | pl_PL |
| dc.title | Opodatkowanie IKE i IKZE jako formy gromadzenia środków emerytalnych oraz instrument optymalizacji podatkowej | pl_PL |
| dc.title.alternative | The Taxation of IKE and IKZE as the Forms of Accumulating Resources for Retirement and Tax Planning | pl_PL |
| dc.type | Article | pl_PL |
| dc.page.number | 153-165 | |
| dc.contributor.authorAffiliation | Uniwersytet Łódzki; Wydział Ekonomiczno-Socjologiczny; Instytut Finansów | |
