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Alternative title:

Taxation of cryptocurrencies in Poland

Creator:

Dobosz, Damian ; Niziołek, Anna

ORCID:

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

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

Identifier:

oai:repozytorium.uni.wroc.pl:108550 ; 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)

Rights holder:

© Copyright by Wydawnictwo Uniwersytetu Wrocławskiego Sp. z o.o., Wrocław 2019