Wybrane aspekty opodatkowania transakcji na pochodnych instrumentach finansowych podatkiem dochodowym od osób fizycznych w Polsce
The Selected Aspects of Financial Derivatives Taxation in Personal Income Tax in Poland

Summary/Abstract: Financial derivatives are used both for hedging and speculative purposes. Indisputable is the fact that the importance of financial derivatives is systematically increasing and the legal regulations are not always keeping up with the rapid development of this segment of the financial market. This situation results in appearance of uncertainty and risk in terms of proper taxation of income from financial derivatives. The purpose of the paper is to identify the possible solutions of taxation delivery and non-delivery derivatives in terms of personal income tax in Poland.

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