Nowe regulacje w polskim prawie podatkowym jako forma pomocy obywatelom Ukrainy — przykład ryczałtu od dochodów spółek (tak zwany estoński CIT)

Dobrosława Antonów

Vol. 13 (2022)

New regulations in Polish tax law as a form of assistance to Ukrainian citizens — the example of lump-sum tax on corporate income (the so-called Estonian CIT)

Dobrosława Antonów

https://orcid.org/0000-0001-8545-1932

Pages: 265-277

PDF (Język Polski)

Abstract

The article is devoted to the new tax law regulations introduced to help Ukrainian citizens. Due to the large emigration of Ukrainian citizens to Poland, many new solutions have been introduced in the tax law, for instance, tax exemptions for donations for humanitarian aid purposes or reductions in the tax rate. One example of such solutions, discussed in more detail in this article, is the refraining from collecting lump-sum tax on corporate income.

Keywords:

Ukraine, Ukrainian citizen, war in Ukraine, tax, Estonian CIT, lump-sum tax on corporate income, tax law

Published

2022-12-23