Taxation of income from involvement in partnerships in Poland

Agnieszka Sobiech


: Tax systems in different countries take various approaches to the problem of income taxation of partnerships. The Polish legislation has based the taxation of income from partnerships on aggregate theory. Consequently, income arising from involvement in a partnership is typically taxed at the level of its partners (natural or legal persons). This paper presents Polish tax regulations applicable to incomes received from partnerships.
Author Agnieszka Sobiech (JM / )
Agnieszka Sobiech,,
Journal seriesAD ALTA-Journal of Interdisciplinary Research, ISSN 1804-7890, (0 pkt, indicated Indexes)
Issue year2017
Publication size in sheets87008.95
Keywords in English partnership taxation, income taxes
Languageen angielski
Score (nominal)15
Score sourcejournalIndex
ScoreMinisterial score = 15.0, 02-04-2020, ArticleFromJournal
Publication indicators WoS Citations = 0
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