Opodatkowanie osób fizycznych w Polsce podatkiem dochodowym w latach 2009-2013
Taxation of individuals in Poland with income tax in the years 2009-2013

Summary/Abstract: The study deals with the taxation of natural persons with income tax. The aim of the study was formulated as a search for answers to a series of questions connected to changes in the number of taxpayers, taxpayers structures depending on the sources of income, changes in the tax base and the amount of tax paid. The analysis also included the number of taxpayers, depending on the range of taxation or the average amount of tax with respect to those divisions. The study used a descriptive method and a comparative analysis. The result of undertaken research are evaluations and proposals included in the conclusion.

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