Zasady opodatkowania dochodów osiąganych z działalności gospodarczej podatkiem dochodowym od osób fizycznych i podatkiem dochodowym od osób prawnych
Taxation Rules for Economic Activity with Income Tax from Natural and Legal Persons

Author(s): Tomasz Turek
Subject(s): Law, Constitution, Jurisprudence, Human Rights and Humanitarian Law, Law on Economics
Published by: Wydawnictwo Uniwersytetu Śląskiego
Summary/Abstract: The subject of this paper is a brief presentation of taxation rules for economic activity with income tax from natural and legal persons. The concept of economic activity was characterized in terms of tax acts and acts on freedom of economic activity. The rules governing the taxation of incomes from conducting economic activity were discussed in their full scope. The source of taxation, which is economic activity, was discussed in a synthetic manner. The essence of unlimited and limited taxation liability, the issues of revenues and their sources were presented. The further part of the study contains the characteristics of tax deductible expenses, which affect reaching income or incurring loss by a taxpayer. In cases when the income was reached, the principles of its taxation were analyzed.

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