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Abstrakt

The subject-matter of the present paper is the basic foundations of the general income tax from individuals, which has been in law since lst January 1992.

In the introductory part of the paper the new tax has generally been characterized, showing its role in reforming the Polish tax system.

Further parts contain the range of tax, the principles on how to arrive at the rate of taxation, which is directly related to the way of calculating the amount of income and taking into account the costs of gaining from other sources. It has been depicted in a synthetic, subjective and objective manner. It has been shown how we calculate the income tax on the income from other sources. Exemptions and reductions corcerning income tax have also been duscussed, with particular regard for flat payment reductions. The text contains also the duties of tax-payers and payers of income tax. They result from the general character of income tax and from some new and different legal regulations.

The present regulations about income tax treat the clergy's income in a different manner. They are taxed globally. It has been reviewed in the paper. The paper takes into consideration separate, global taxation of some incomes in the form of tax character.

The paper contains also the evaluation of some new legal regulations concerning income tax, and point at the drawbacks in its structure.