Preferencyjne opodatkowanie dochodów z kapitałów pieniężnych – możliwość czy konieczność?
Preferential taxation of income from capital gains – possibility or necessity?

Summary/Abstract: Taxation of income from capital gains raises a lot of controversy. These revenues have a different creature than other income, which is why the purpose of this article is to present the arguments for the specific treatment of this source of revenues, which should be reflected in preferential taxation of income from capital gains in Poland. The analysis of existing models of taxation of individuals, the circumstances for preferential taxation of income from capital gains and the legal status that was in force in this area in Poland, made itpossible to draw a conclusion about the necessity of tax law regulations relating to this matter and introducing the necessary changes.

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