Treść książki
Przejdź do opcji czytnikaPrzejdź do nawigacjiPrzejdź do informacjiPrzejdź do stopki
Contens
Introduction..........................................................7
2.Literaturereview...................................................11
2.1.Tedevelopmentandtypesofincometaxconstruction................11
2.2.Imposingincometaxes-unlimitedandlimitedtaxobligation..........18
2.3.Personalincometaxesversusfunctionsofpublicpolicy................23
2.4.Teinfluenceofpersonalincometaxationoneconomicprocesses.......28
2.5Methodsofpreventingdoubletaxationintheareaofpersonalincome
taxation.........................................................34
2.6.PITinthetaxsystemsoftheEuropeanUnioncountries................36
2.7.Socialfunctionsoftaxationintheincometaxconstruction.............40
2.8.Strengtheningpro-socialregulationsinpersonalincometax............44
2.9.Economicaspectsofprogressivetaxation.............................47
2.10.Personalincometaxandcommunitytaxlegislation...................53
3.Teaimandscopeofthemonography...............................57
4.Methodologyandmethods..........................................59
5.Ownresults.......................................................63
5.1.Personalincometaxationversusleveloffiscalism.....................63
5.2.TeplaceofpersonalincometaxinthetaxsystemsofEUcountries.....72
5.3.Relationsbetweenpersonaltaxationandsocialsecuritycontribution(SSC)..77
5.4.Subjectandobjectscopeoftaxation.................................80
5.5.Televeloftaxburden.............................................89
5.6.Eńectivenessandequityofproportionalandprogressivetaxation
ofpersonalincome................................................93
5.7.Jointtaxationofspouses...........................................99
5.8.Teimperativeforharmonizationofdirecttaxesversustaxcompeti-
tions...........................................................103
5.9.HarmonizationofPITversuslabormarketflexibility.................107
5.10.Harmonizationofemployment-relatedincometaxationversusthe
rulingsoftheEuropeanCourtofJustice(ECJ)......................110
5.11.Waysofharmonizationofpersonalincometaxationprinciples.......113
5.12.Perspectivesforharmonizationofdirecttaxes-anattemptofevaluation115
ConclusionsforPoland:.............................................117
6.Conlusiuonsandrecommendations.................................119
References..........................................................129
