Dochody nauczycieli akademickich z praw do utworów pracowniczychi ich opodatkowanie
Academic Teachers’ Revenues from Transfer and Exploitation of Copyrights and its Taxation

Summary/Abstract: A significant part of academic teachers remuneration is a honorarium for the transfer or other forms of exploitation by the university of copyrights to works-for-hire. While the scientific works are explicitly mentioned in the Copyright Act, the legal qualification of didactic activities is complex. These creations can also be works protected by copyrights when they are creative and have individual character. For the use or sale of copyrights author is entitled to a honorarium, but the need for its specification in academic teachers’ remuneration is mainly justified by the personal income tax provisions. For this kind of revenue the increased 50% rate of deductible income costs is applicable. The material present variety approaches of universities in regulating honorarium. It shows the different models of implementation (open, closed and indirect) in exercise of the powers of universities in relation to academic teachers’ works, including scientific works.

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