Taxation of the Clergy with a Flat-Rate Income Tax

Abstract

Flat-rate taxation for clergymen is one of the simplified forms of taxation for natural persons, where instrumental obligations of taxpayers have been significantly reduced. Nevertheless, only clergymen who meet the requirements laid down in statute are entitled to be covered with this tax. It is a typical flat-rate tax, in which the fact of earning or not earning an income is crucial. Therefore, taxpayers were allowed to waive this form of taxation. This paper addresses issues outlined above and the subject matter of other elements of the structure of this tax performance. The analysis performed herein allowed a demonstration of fundamental principles of a flat-rate tax and of its place in Poland’s tax system today.