Terms used in official statistics

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Corporate income tax


Definition:
The taxation object of Corporate Income Tax is the income without regard to sources of income. This tax is imposed on legal persons.

Source:
  • Act of 15 February 1992 on Corporate Income Tax
    Place of publication: (Dz. U. z 2020 r. poz. 1406, z późn. zm.)

Contact person on methodology:
Karol Pasiak
e-mail:
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