scholarly journals ANALYSIS OF ONE PERCENT OF THE PERSONAL INCOME TAX DONATION TO NON-PROFIT ORGANIZATIONS

2017 ◽  
pp. 148-159
Author(s):  
Elżbieta Misiewicz
Keyword(s):  
Income Tax ◽  
Personal Income ◽  
Personal Income Tax ◽  
Non Profit ◽  
Non Profit Organizations

scholarly journals Dochody organizacji pożytku publicznego z 1% podatku dochodowego od osób fizycznych w okresie pandemii COVID-19

2021 ◽  
pp. 27-40
Author(s):  
Magdalena Jasiniak
Keyword(s):  
Income Tax ◽  
Personal Income ◽  
Personal Income Tax ◽  
Non Profit ◽  
Non Profit Organizations ◽  
The Impact

Organizacje pozarządowe stanowią istotny element gospodarki. Celem artykułu jest próba oszacowania wpływu pandemii COVID-19 na zmianę dochodu organizacji pożytku publicznego z 1% podatku dochodowego od osób fizycznych. Prezentowany jest możliwy scenariusz wraz z sugestiami przeciwdziałania negatywnym tendencjom. Incomes of non-profit organizations from 1% of personal income tax during the COVID-19 pandemic NGOs are an important part of the economy. The purpose of this article is an attempt to estimate the impact of the COVID-19 pandemic on non-profit organizations incomes from 1% of personal income tax. A possible scenario is presented along with suggestions to counteract negative tendencies.

On the Issue of Progressive or Proportional Taxation of Personal Incomes

2018 ◽  
Vol 11 (3) ◽  
pp. 114-120
Author(s):  
D. G. Chernik
Keyword(s):  
Income Tax ◽  
Personal Income ◽  
Personal Income Tax ◽  
The Social ◽  
Social And Economic Development ◽  
The Subject ◽  
Discrete Measures ◽  
Personal Income Taxation ◽  
Personal Taxation ◽  
Personal Incomes

The subject of the research is the procedure for personal income taxation. The purpose of the workwas to determine which personal taxation regime is more justified: progressive or proportional. The paperprovides the reasons for the transition from the progressive to the proportional tax. The risks and possibilities of transition to the progressive scale are analyzed. It is concluded that in order to achieve social justice and improve the welfare of the majority of peoplerather thana very small part of them, it is necessary to adopt a set of economic, fiscal and administrative measures aimed at solving a single task — ensuring the social and economic development of Russia. Discrete measures, such as the introduction of the progressive personal income tax will not lead to desired results. Moreover, the progressive tax cannot be introduced unlessit is ruled by law that large spendings of citizens must correspond to their incomes.

TAXATION OF PERSONAL INCOME

2020 ◽  
Vol 3 (8) ◽  
pp. 69-72
Author(s):  
F. S. AGUZAROVA ◽  
Keyword(s):  
Income Tax ◽  
Personal Income ◽  
Personal Income Tax

The article is devoted to the taxation of income of citizens in Russia. The author determined the role and place of the personal income tax, calculating its share in the structure of budget revenues of a particular subject. The ways of improving the taxation of personal income are identified.

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