Object structure
PLMET:

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Title:

Opodatkowanie kryptowalut w Polsce

Alternative title:

Taxation of cryptocurrencies in Poland

Creator:

Dobosz, Damian   Niziołek, Anna

ORCID:

0000-0001-7109-7346   0000-0002-5803-2756

Subject and Keywords:

tax   cryptocurrency   income tax   Ministry of Finance   tax authorities

Description:

Tyt. zeszytu: Tradycja i nowoczesnośćw instytucjach prawnych

Abstract:

The article delves into the issue of cryptocurrencies taxation. This work explains the development of cryptocurrencies as well as the Polish law concerning that problem. What is also presented is the perception of cryptocurrencies in view of the subject of taxation in Polish tax regulations. Furthermore, the article refers to the tax rulings in which several different ways of perceiving cryptocurrencies taxation by tax authorities are included. The work also examines the changes in Personal Income Tax in Poland from 1 January 2019 and their potential consequences for taxpayers.

Place of publishing:

Wrocław

Publisher:

Wydawnictwo Uniwersytetu Wrocławskiego

Contributor:

Jakubowski, Sebastian. Red.   Kostecka-Jurczyk, Daria. Red.

Date issued:

2019

Date copyrighted:

2019

Identifier:

ISSN 1733-5779  
ISSN 0239-6661

DOI:

10.19195/1733-5779.28.20

Source:

PAd 102060 II

Language:

pol   eng

Relation:

Studenckie Prace Prawnicze, Administratywistyczne i Ekonomiczne, ISSN 1733-5779. Nr 28 (2019), s. 275-286

Is version of:

Czasopisma Naukowe w Sieci (CNS)

Autor opisu:

WR U/PAdbg