Ryczałt od dochodów spółek – stan obecny i postulaty de lege ferenda
Flat-rate tax on corporate income: the current state of affairs and de lege ferenda postulates

Summary/Abstract: The subject of the article is to identify the deficiencies in the functioning of the corporate income tax and develop de lege ferenda postulates. In their deliberations, the authors will address both the classical system of income taxation and the flat-rate tax on corporate income. The flat-rate tax on corporate income represents an alternative taxation mechanism, linked to the moment of profit distribution. The article will diagnose deficiencies in selected areas of corporate taxation (the current state of affairs) and provide recommendations for changes.

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