Opodatkowanie dochodów spółek osobowych w Polsce – konieczność zmian
Income taxation of partnerships in Poland – the necessity of changes

Summary/Abstract: Polish regulations concerning income taxation of partnerships require changes. These changes should be synchronized with the civil law. The current collection of tax regulations, which can hardly be described as a system, is incoherent and unclear. The specificity of partnership taxation justifies the creation of an independent thematic chapter in the construction of Polish tax enactments. The amendment could result in the clarification and standardization of the practice of tax law. Moreover this procedure might straighten the sense of justice in taxation.

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