WHETHER HARMONIZATION OF INCOME TAXATION FOR NON-BUSINESS INDIVIDUALS IS POSSIBLE?
WHETHER HARMONIZATION OF INCOME TAXATION FOR NON-BUSINESS INDIVIDUALS IS POSSIBLE?

Summary/Abstract: The current taxation of personal incomes is a very complex phenomenon which should be analyzednot only from the legal point of view, but also taking into account its social, cultural, economic andpolitical and system aspects. We cannot isolate the economic sphere from the tax sphere, as incometaxes directly affect the way taxpayers’ function, their purchasing power, they determine labor costsfor entrepreneurs and thus significantly influence the GDP growth rate. The issues of harmonizingtaxation of incomes obtained by individuals who do not act as economic operators is practicallyabsent in scientific literature. The only issues that are analyzed are those related to taxation ofincomes from savings, transfers, capital gains, mergers and divisions. This is so because it is requiredby the nature of conducting economic operations within the common market. Taking intoaccount the specificity of personal income tax, the issues of tax competition and significant differencesin PIT constructions in EU countries, it was decided to assess whether it possible and desirableto harmonize this form of taxation with reference to individuals who do not act as economicoperators.

• Details
• Contents