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Celem artykułu jest propozycja oraz omówienie wskaźnika, który pozwala na analizę dochodów osobistych ludności na poziomie lokalnym w Polsce. Wskaźnik skonstruowano, wykorzystując: dochody gmin z tytułu podatku od osób fizycznych per capita oraz dochody gmin z tytułu podatku rolnego per capita. W artykule przedstawiono kolejno: (1) dotychczas stosowane miary dochodu w badaniach przestrzennych, (2)...
In his article, the author presents the selected forms of taxation imposed on agritourist services. In the case of personal income tax, the law envisages several methods of taxation on income from agritourist services, e.g. personal income tax paid in accordance with general rules, flat rate tax, tax card, and lump-sum tax on registered revenue. As far as value added tax is concerned, in general,...
In 2004, ten new member-states accessed to the European Union (including Poland and Hungary). Since January 2007, together with entry of two further member-states, the number of EU countries risen up to 27. All Member-states characterise different state of economic development, social, political and cultural environment. In every member-state private individuals, companies and other firms have to...
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