MIEJSCE ZRYCZAŁTOWANEGO PODATKU DOCHODOWEGO OD PRZYCHODÓW OSÓB DUCHOWNYCH W POLSKIM SYSTEMIE PODATKOWYM – UJECIE TEORETYCZNE
Abstract
Key words: polish tax system, tax, income tax, fl at-rate income tax from
clergymen
Summary
Polish tax system is very extensive. It comprises various taxes and
fees, which support the state budget and local government units.
One of fl at-rate income taxes from selected incomes earned by
individuals is a fl at-rate income tax from clergymen. A taxpayer
here is a parish-priest or a vicar, who stated to perform temporary
or permanent pastoral function, a clergyman managing a church
unit having independent administration (eg. a vicarage), as well
as a clergyman of other religious denominations performing
a comparable function.
The purpose of this article is to present in what way a church
institution sett les income tax. The article consists a theoretical
analysis of the reviewed problem and may be a premise for a more
detailed examination of this subject.
References
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