Małoletni jako uczestnik obrotu gospodarczego i podatnik PIT
A minor as a participant of economic transactions and a Personal Income Tax taxpayer
Author(s): Ola NieczepaSubject(s): Micro-Economics, Socio-Economic Research
Published by: Wydawnictwo Wyższej Szkoły Gospodarki Euroregionalnej im. Alcide De Gasperi w Józefowie
Keywords: income of minors; personal income tax; general tax obligation; the subjectivity of minors; economics transactions
Summary/Abstract: In the article analysis of the activity of the minor was taken in business tradingwhich on the financial plain is giving rise to consequences in the income tax. Formalreasons forbidding minors the involvement in business trading aren’t predicted.However practical functioning of structures legal, enabling minors to conduct suchactivity, is raising doubts. A status is desirable for the entrepreneur about the fullcapacity to act in law. A capacity to act in law however limited of the entrepreneur, orher lack are problematic.
Journal: Journal of Modern Science
- Issue Year: 32/2017
- Issue No: 1
- Page Range: 223-239
- Page Count: 17
- Language: Polish