Dziecko jak kryterium przyznania preferencji w podatku dochodowym wybranych państw europejskich
Abstract
The article rises the question of the tax preferences included in the construction
of the personal income tax in selected European countries such as
Belgium, France, Spain, Luxembourg, Germany, Portugal, and Italy. It has
shown two types of preferences, which consist of deduction of taxable base or
abatement of tax. The article discusses only those tax reliefs which are given
for childcare or expenses directly incurred by a child.
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