Tax and non-tax charges for businesses
Marcin Jamroży
SGH 2018
ISBN 978********-265-5

Odbiór osobisty JELONKI lub OCHOTA - możliwy, ale mocno utrudniony
Pakuje bardzo starannie - w twardy karton i folię strech.

Introduction

I. Basics of Taxation

1. Sources of Polish tax law

2. Taxation and economic growth

3. Notion of taxes, fees and contributions

4.Tax structural elements of tax

4.1. Tax subject

4.2. Object of taxation

4.3. Tax base

4.4. Tax tariff

4.5. Tax period

4.6. Tax evidence

4.7. Tax declaration

5. Classification of taxes

6. Tax obligation and tax liability

7. Tax avoidance and tax evasion



II. Taxation of Income

1. Unlimited and limited tax liability

1.1. Eligibility criteria

1.2. Place of source of revenues

1.3. Split tax residence

1.4. Certificate of residence

2. Taxation of individuals (Personal Income Tax)

2.1. Sources of revenues

2.2. Lump-sum taxation of business activity

2.2.1. Tax card

2.2.2. Lump-sum tax on registered revenues

2.3. General personal income taxation of business activity

2.3.1. Tax revenues

2.3.2. Income-generating expenses

2.3.3. Tax status of partnerships

2.3.4. Tax evidence

2.3.5. Tax tariff

2.3.6. Tax reliefs

2.4. Taxation of employment

2.4.1. Employer's income-generating expenses

2.4.2. Employee's revenues

2.4.3. Employee's income-generating expenses

3. Taxation of companies (Corporate Income Tax)

3.1. Tax subject

3.2. Object of taxation

3.2.1. Tax revenues

3.2.2. Income-generating expenses

3.2.3. Determination of income

3.2.4. Object exemptions

3.3. Deductions from income

3.3.1. Tax losses

3.3.2. Donations

3.3.3. R&D relief

3.4. Schedule of determining CIT due

3.5. Tax rates

3.6. Advance payments and tax declaration

4. Special issues of income taxation

4.1. Depreciation write-offs

4.2. Leasing

4.3. Transfer pricing

4.4. Debt-financing costs

4.5. Intra-group service and royalty fees

4.6. Investment aid

4.7. Employee stock options

4.8. International Tax Aspects

4.8.1. Methods for elimination of double taxation

4.8.2. Permanent Establishment

4.8.3. Withholding taxation



III. Taxation of Tumover

1. Value Added Tax (VAT)

1.1. General Principles of the VAT System

1.2. Taxable transactions

1.2.1. Supply of goods

1.2.2. Provision of services

1.3. Determination of tax liability

1.4. Settlement of VAT

2. Excise Tax

3. Civil Law Activities Tax

IV. Taxation of Property

1. Real Estate Tax

2. Vehicle Tax

3. Financial Institutions Tax

4. Agricultural Tax

5. Forest Tax

5. Inheritance and Gift Tax



V. Obligatory Social Insurance Contributions

1. Institutional background

2. Social insurance

3. Health insurance

4. Labor Fund

5. Fund of the Guaranteed Employee Benefits

6. Determining net remuneration of employees



VI. Other Fiscal Duties

1. Tariffs and import fees

2. Product charges and environmental charges

3. Betterment levies

Bibliography