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Podatek dochodowy od osób prawnych – zmiany od 1.01.2021 r.
2021
journal article
article
Journal
Przegląd Podatkowy
40
Alternative title
Corporate Income Tax - changes from 1 January 2021
Author
Pustuł Jowita
Number
2 (358)
Pages
15-24
ISSN
0867-7514
Keywords in English
tax
income tax
company
Keywords other language
podatek
podatek dochodowy
spółka
Remarks
Bibliogr. s. 24. Streszcz. w j. ang. s. 24
Language
Polish
Journal language
Polish
Abstract in English
This article discusses the main changes relating to taxes, introduced on 1 January 2021 into the Act of 15 February 1992 on Corporate Income Tax (CIT Act). The presented changes result from the adoption, on 28 November 2020, of the Act to Amend the PIT Act, the CIT Act, the Act on Flat-Rate Tax on Certain Income Earned by Natural Persons, and Certain Other Acts. Thisarticle does not consider the changes resulting from the Act to Amend the CIT Act and Certain Other Acts (i.e. those concerning flat-rate tax on income of companies).
Affiliation
Wydział Prawa i Administracji : Katedra Prawa Finansowego
| dc.abstract.en | This article discusses the main changes relating to taxes, introduced on 1 January 2021 into the Act of 15 February 1992 on Corporate Income Tax (CIT Act). The presented changes result from the adoption, on 28 November 2020, of the Act to Amend the PIT Act, the CIT Act, the Act on Flat-Rate Tax on Certain Income Earned by Natural Persons, and Certain Other Acts. Thisarticle does not consider the changes resulting from the Act to Amend the CIT Act and Certain Other Acts (i.e. those concerning flat-rate tax on income of companies). | pl |
| dc.affiliation | Wydział Prawa i Administracji : Katedra Prawa Finansowego | pl |
| dc.contributor.author | Pustuł, Jowita - 131592 | pl |
| dc.date.accessioned | 2021-02-03T14:31:59Z | |
| dc.date.available | 2021-02-03T14:31:59Z | |
| dc.date.issued | 2021 | pl |
| dc.description.additional | Bibliogr. s. 24. Streszcz. w j. ang. s. 24 | pl |
| dc.description.number | 2 (358) | pl |
| dc.description.physical | 15-24 | pl |
| dc.description.publication | 1,1 | pl |
| dc.identifier.issn | 0867-7514 | pl |
| dc.identifier.project | ROD UJ / O | pl |
| dc.identifier.uri | https://ruj.uj.edu.pl/xmlui/handle/item/262368 | |
| dc.language | pol | pl |
| dc.language.container | pol | pl |
| dc.pbn.affiliation | Dziedzina nauk społecznych : nauki prawne | pl |
| dc.rights | Dodaję tylko opis bibliograficzny | * |
| dc.rights.licence | Bez licencji otwartego dostępu | |
| dc.source.integrator | false | |
| dc.subject.en | tax | pl |
| dc.subject.en | income tax | pl |
| dc.subject.en | company | pl |
| dc.subject.other | podatek | pl |
| dc.subject.other | podatek dochodowy | pl |
| dc.subject.other | spółka | pl |
| dc.subtype | Article | pl |
| dc.title | Podatek dochodowy od osób prawnych – zmiany od 1.01.2021 r. | pl |
| dc.title.alternative | Corporate Income Tax - changes from 1 January 2021 | pl |
| dc.title.journal | Przegląd Podatkowy | pl |
| dc.type | JournalArticle | pl |
| dspace.entity.type | Publication |
dc.abstract.enpl
This article discusses the main changes relating to taxes, introduced on 1 January 2021 into the Act of 15 February 1992 on Corporate Income Tax (CIT Act). The presented changes result from the adoption, on 28 November 2020, of the Act to Amend the PIT Act, the CIT Act, the Act on Flat-Rate Tax on Certain Income Earned by Natural Persons, and Certain Other Acts. Thisarticle does not consider the changes resulting from the Act to Amend the CIT Act and Certain Other Acts (i.e. those concerning flat-rate tax on income of companies). dc.affiliationpl
Wydział Prawa i Administracji : Katedra Prawa Finansowego dc.contributor.authorpl
Pustuł, Jowita - 131592 dc.date.accessioned
2021-02-03T14:31:59Z dc.date.available
2021-02-03T14:31:59Z dc.date.issuedpl
2021 dc.description.additionalpl
Bibliogr. s. 24. Streszcz. w j. ang. s. 24 dc.description.numberpl
2 (358) dc.description.physicalpl
15-24 dc.description.publicationpl
1,1 dc.identifier.issnpl
0867-7514 dc.identifier.projectpl
ROD UJ / O dc.identifier.uri
https://ruj.uj.edu.pl/xmlui/handle/item/262368 dc.languagepl
pol dc.language.containerpl
pol dc.pbn.affiliationpl
Dziedzina nauk społecznych : nauki prawne dc.rights*
Dodaję tylko opis bibliograficzny dc.rights.licence
Bez licencji otwartego dostępu dc.source.integrator
false dc.subject.enpl
tax dc.subject.enpl
income tax dc.subject.enpl
company dc.subject.otherpl
podatek dc.subject.otherpl
podatek dochodowy dc.subject.otherpl
spółka dc.subtypepl
Article dc.titlepl
Podatek dochodowy od osób prawnych – zmiany od 1.01.2021 r. dc.title.alternativepl
Corporate Income Tax - changes from 1 January 2021 dc.title.journalpl
Przegląd Podatkowy dc.typepl
JournalArticle dspace.entity.type
Publication Affiliations
Wydział Prawa i Administracji
Pustuł, Jowita
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