Concubinage in the Polish Tax Law

IF 2.4 Q2 ECONOMICS
A. Goettel
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引用次数: 2

Abstract

The main goal of this study is to assess whether, and if so, how the tax policy is implemented in Poland in relation to informal partnerships. The justification for conducting research in this area is the growing number of such relationships and the demands formulated by the public on the principles of taxation of cohabitants. The study analyzes not only taxes on natural persons, but also the provisions governing the principles of tax liability. The research shows that while pro-family tax policy is implemented on a fairly large scale in Poland, it does not apply to cohabitants. In principle, cohabitants do not have the right to any preferential taxation rules, above all tax reliefs and exemptions. Moreover, the analysis of the research material clearly indicates that staying in cohabitation can even aggravate the situation of a cohabitant under tax law (which can be seen perfectly well on the example of a cohabitant's liability for his partner's taxes). On the basis of a critical analysis of the Polish tax law provisions, the general thesis has been formulated that the situation of cohabitants is affected by deep asymmetry, because on the one hand the legislator uses cohabitation to improve the allocation of public revenues, but on the other hand it does not include cohabitants with pro-family tax policy (although cohabitation is very similar to marriage). The study includes certain demands on the legislator, thanks to which it is possible to cover cohabitants by pro-family tax policy.
波兰税法中的纳妾制度
本研究的主要目的是评估波兰是否实施了与非正式伙伴关系相关的税收政策,如果实施了,政策是如何实施的。在这一领域进行研究的理由是,这种关系越来越多,公众对同居征税原则提出了要求。本研究不仅分析了对自然人的征税,而且还分析了对纳税义务原则的规定。研究表明,虽然亲家庭的税收政策在波兰实施了相当大的规模,但它并不适用于同居。原则上,同居居民无权享受任何税收优惠规则,首先是税收减免。此外,对研究材料的分析清楚地表明,同居甚至会加剧同居者在税法上的处境(这一点可以从同居者对其伴侣的税收责任的例子中得到很好的体现)。在对波兰税法条款进行批判性分析的基础上,我们得出了一个一般性的论点,即同居者的情况受到深度不对称的影响,因为一方面立法者利用同居来改善公共收入的分配,但另一方面它不包括亲家庭税收政策的同居者(尽管同居与婚姻非常相似)。该研究包括对立法者的某些要求,因此有可能通过亲家庭税收政策来覆盖同居者。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
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来源期刊
CiteScore
3.70
自引率
9.50%
发文量
0
审稿时长
24 weeks
期刊介绍: The mission of the Contemporary Economics is to publish advanced theoretical and empirical research in economics, finance, accounting and management with the noticeable contribution and impact to the development of those disciplines and preferably with practice relevancies. All entirety of methods is desirable, including a falsification of conventional understanding, theory building through inductive or qualitative research, first empirical testing of a theory, meta-analysis with theoretical implications, constructive replication that clarifies the boundaries or range of a theory for theoretical research as well as qualitative, quantitative, field, laboratory, meta-analytic, and combination for an empirical research. This clear priority for comprehensive manuscripts containing a methodology-based theoretical and empirical research with implications and recommendations for policymaking does not exclude manuscripts entirely focused on theory or methodology. Manuscripts that raise significant, actual topics of international relevance will be highly appreciated. The interdisciplinary approach including – besides economic, financial, accounting or managerial –also other aspects, is welcomed.
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