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W artykule przedstawiono pogląd, według którego podatek dochodowy od osób fizycznych wymaga gruntownych zmian, mających na celu zwiększenie jego efektywności przez zwiększenie stopnia realizacji funkcji podatkowych, jakie powinien pełnić on w gospodarce rynkowej. W oparciu o podatek dochodowy od osób fizycznych wskazano, iż spadek wpływów podatkowych jest konsekwencją erozji bazy podatkowej, będącej...
The article analyzes the activities of Ukrainian and foreign companies in offshore areas. The main advantages and disadvantages of using offshore zones, both by businesses and the state. The ways of influence on offshore schemes: restriction on their use to create an offshore centre in its own territory.
The international tax planning is based on the conflicts of tax jurisdictions and the differences between tax systems of all countries. With the rapid development of E-commerce in recent years, a new trend that the tax planning carried out through internet has emerged. E-commerce puts forward challenges to traditional tax concepts, such as tax jurisdiction, permanent establishment and so on. Under...
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