Minimum podatkowe w podatku dochodowym od osób fizycznych w państwach UE
Tax-free income in the EU member states

Summary/Abstract: The article looks at the selected aspects of tax allowance, i.e. the threshold above which income tax is levied on an individual’s income. The author examines the EU member states’ regulations on tax-free income in light of the amount of income which is not taxed, various ways of cumputing and its economic and social effects.

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