Opodatkowanie pomocy finansowej z Funduszu Spójności
Taxation of the financial assistance from the Cohesion Fund
Author(s): Paweł MańczykSubject(s): Economy
Published by: Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu
Keywords: Cohesion Fund; tax; PIT; CIT
Summary/Abstract: The subject of this paper is taxation of the financial assistance from the Cohesion Fund. The author analysed Personal Income Tax and Corporate Income Tax and concluded that regulations on these two taxes contain meaningful tax preferences in that field.
Journal: Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu
- Issue Year: 2015
- Issue No: 380
- Page Range: 207-214
- Page Count: 8