Kształtowanie się zakresu przedmiotowego opodatkowania podmiotów podejmujących dziaŁalnoŚć gospodarczą na gruncie podatków dochodowych
The evolution of the duties of the business taxpayers

Summary/Abstract: The aim of the publication is to determine the legal consequences of activities undertaken by business taxpayers on the basis of income tax in terms of the legal structure of revenues and their costs, in order to indicate the extent of the tax autonomy of the legislature in relation to the perception of the legal defi nition of economic activity on the basis of income tax.

• Details
• Contents