Open AccessOpodatkowanie dochodów z kapitałów pieniężnych
Author(s) -
Anna Kosidłowska
Publication year - 2015
Publication title -
kwartalnik kolegium ekonomiczno-społecznego studia i prace
Language(s) - English
Resource type - Journals
ISSN - 2082-0976
DOI - 10.33119/kkessip.2015.4.3.7
Subject(s) - underpinning , revenue , tax revenue , business , value added tax , economics , accounting , public economics , engineering , civil engineering
The aim of the paper was to present issues related to the natural person capitalgains tax, in particular legal conditions underpinning the tax and issues relatedto the impact of the tax on state budget revenues. Natural person capital gainstax value in Poland was also analyzed. The study covered the period from 2006until 2013.