Taxation of income from involvement in partnerships in Poland
Abstract: 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.
|Journal series||AD ALTA-Journal of Interdisciplinary Research, ISSN 1804-7890, (0 pkt, indicated Indexes)|
|Publication size in sheets||87008.95|
|Keywords in English||partnership taxation, income taxes|
|Score||= 15.0, 02-04-2020, ArticleFromJournal|
|Publication indicators||= 0|
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