ISSUE: 3/2017

  • Volume 83
  • Number 3
  • 2017

Studia Europejskie –
Studies in European Affairs

ISSN: 1428-149X
e-ISSN: 2719-3780

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Articles published in the journal are under a Creative Commons Attribution – Non Commercial – No Derivatives 4.0 International License

Selected Problems of Personal Income Taxation in European Union Common Market (Economic and Poilitical Issues)

Abstract

The current taxation of personal incomes is a very complex phenomenon which should be analyzed not only from the legal point of view, but also taking into account into social, cultural, economic and political and system aspects. We cannot isolate the economic sphere from the tax sphere, as income taxes directly affect the way taxpayers function, their purchasing power, they determine labor costs for entrepreneurs and thus significantly influence the GDP growth rate. The issues of harmonizing taxation of incomes obtained by individuals who do not act as economic operators is practically absent in scientifi c literature. The only issues that are analyzed are those related to taxation of incomes from savings, transfers, capital gains, mergers and divisions. This is so because it is requiredby the nature of conducting economic operations within the common market.

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Language: English

Pages: 137-161

How to Cite:

Harvard

Wołowiec, T. (2017) "Selected Problems of Personal Income Taxation in European Union Common Market (Economic and Poilitical Issues)". Studia Europejskie – Studies in European Affairs, 3/2017, pp. 137-161.

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