Podmiotowość podatkowoprawna przy konstrukcji łącznego opodatkowania dochodów małżonków

• Autorzy: Radomir Kolendowicz
• Języki publikacji: PL

Abstrakty

EN

In this article the author presents one of the main problems associated with the construction of joint taxation of spouses. In this design the subjectivity of the spouses is not only important from the point of view of the theory of law, but also on the basis of assessment and the determination of liability for the obligations of taxpayers. The purpose of this article is to present the current views regarding the doctrine of the title problem, their evaluation, supplementing the arguments and take a position by the author. It turns out that the quoted argument designed to resolve this issue, it is diverse and sometimes contradictory to each other. The author attempts to make a selection of arguments and point to the one, which he believes indicate that the taxpayer is each spouse. Joint taxation of spouses is a technical means to reduce tax obligation and does not change the personal plane.

Słowa kluczowe

EN

joint taxation of spouses, legal tax subjectivity

• Wydawca: Uniwersytet Łódzki. Wydawnictwo Uniwersytetu Łódzkiego
• Czasopismo: Kwartalnik Prawa Podatkowego
• Rocznik: 2012
• Numer: 4
• Strony: 99-105

Twórcy

autor

Radomir Kolendowicz