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http://hdl.handle.net/11320/14065
Tytuł: | Principles of Taxation of Interest Income or Discount on Covered Bonds Issued in Poland |
Autorzy: | Ofiarski, Zbigniew |
Słowa kluczowe: | banks investment in covered bonds interest and discount income tax tax privileges |
Data wydania: | 2022 |
Data dodania: | 18-lis-2022 |
Wydawca: | Temida 2, przy współpracy i wsparciu finansowym Wydziału Prawa Uniwersytetu w Białymstoku |
Źródło: | Investments and Public Finance, editors Svetlana Moroz, Urszula K. Zawadzka-Pąk, Białystok 2022, s. 165-178 |
Konferencja: | The XX International Scientific Conference "Functioning of Investments Financed from State Resources and from Other Sources in The Countries of Central And Eastern Europe", Almaty, Republic of Kazakhstan, 23-24 September 2021 |
Abstrakt: | The rules of taxation of revenues or income from covered bonds issued in Poland may become a significant barrier to the demand for this category of debt securities and, as a result, considerably limit the capabilities of mortgage banks to grant long-term loans for investment purposes. The present study has analysed and assessed the legislation in force in Poland regarding the scope and methods of taxation of interest and discount on covered bonds as a form of revenue or income earned by their holders. The aim of the study is to present various methods of taxation of these revenues or income, determined by the legal status of taxpayers. The thesis verified herein assumes the excessive privileging of non-residents with revenues or income from covered bonds, leading to unequal treatment of the taxpayers who are Polish tax residents. Furthermore, the study demonstrates that the legislator has led to a situation where corporate income tax payers are treated more favourably than personal income tax payers as regards the taxation of interest and discount on covered bonds. The formulated de lege ferenda postulates are intended to significantly reduce these differences in the taxation of revenues or income obtained from the same source. The study uses the legal-dogmatic method and, additionally, the analytical method. |
Afiliacja: | University of Szczecin, Poland |
E-mail: | zbigniew.ofiarski@usz.edu.pl |
URI: | http://hdl.handle.net/11320/14065 |
DOI: | 10.15290/IPF.2022.15 |
ISBN: | 978-83-67169-11-0 |
metadata.dc.identifier.orcid: | 0000-0003-1675-933X |
Typ Dokumentu: | Book chapter |
Właściciel praw: | © Copyright by Temida 2 Białystok 2022 |
Występuje w kolekcji(ach): | Książki / Rozdziały (Temida2) The XX International Scientific Conference "Functioning of Investments Financed from State Resources and from Other Sources in The Countries of Central And Eastern Europe", 23-24 September 2021 |
Pliki w tej pozycji:
Plik | Opis | Rozmiar | Format | |
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Z_Ofiarski_Principles_of_Taxation_of_Interest_Income.pdf | 146,42 kB | Adobe PDF | Otwórz |
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