LEADER 03674aam 2200409 n 450 001 9910861936303321 005 20250618102223 010 $a83-8142-236-1 035 $a(CKB)4100000007592384 035 $a(ceeol)ceeol722902 035 $a(CEEOL)722902 035 $a(EXLCZ)994100000007592384 100 $a20252218d2018 ||l | 101 0 $apol 200 1 $aPodatek od wyj?cia$fAneta Nowak-Piechota 210 $a?ód? [Poland] $cWydawnictwo Uniwersytetu ?ódzkiego$d2018 215 $a1 online resource (1 p. 272) 311 08$a83-8142-235-3 330 $aThe publication regards a special regulation ? exit tax, which is imposed on taxpayers in connection with a change of residence (emigration) or a transfer of particular assets abroad. It can be imposed both on individuals and corporations. In this case there appears a fiction that a taxpayer disposes their assets and, therefore, is obliged to pay capital gains tax. Exit tax represents one kind of emigration taxes. It is not de facto a separate tax, but a special construction implemented usually to income tax systems. We can differentiate general and limited exit tax. The main aims of dissertation is to: 1) ascertain the objectives of exit tax; 2) establish whether exit tax provisions may be in compliance with EU law and, as a consequence, to indicate which regulations regarding this tax does not breach this law; 3)to present postulates to change model conventions on double tax treaties and tax treaty practice of countries that implemented exit tax; 4)determine relations between exit tax and provisions of Polish Constitution. Aforementioned aims of the dissertation lead to its main aim i.e. proposition of the frames of exit tax regulation that would realize its objectives and assumptions, be compliant with EU law and Constitution. It is worth, thus, ask a question: how provisions regarding exit tax should look like to fulfil aforementioned conditions? It is also crucial to present postulates concerning Poland?s treaty practice in connection with introduction of exit tax. // Monografia dotyczy szczególnego rodzaju uregulowania - podatku od wyj?cia (ang. exit tax). Podatkiem tym s? obci??ani podatnicy w przypadku emigracji lub przeniesienia okre?lonych sk?adników maj?tku za granic?. W publikacji zaprezentowano istot? podatku od wyj?cia, regulacje go dotycz?ce w wybranych pa?stwach Europejskiego Obszaru Gospodarczego oraz omówiono problematyk? tego rodzaju podatku w ?wietle prawa Unii Europejskiej, prawa mi?dzynarodowego i Konstytucji RP. Celem g?ównym monografii jest zaproponowanie ram regulacji dotycz?cej podatku od wyj?cia, podlegaj?cej wprowadzeni u do prawa polskiego, która realizowa?aby zadania i za?o?enia tego unormowania, a tak?e by?aby zgodna z prawem Unii Europejskiej oraz Konstytucj? RP. Ksi??ka stanowi zaktualizowan? wersj? rozprawy doktorskiej - obronionej na Wydziale Prawa i Administracji Uniwersytetu ?ódzkiego w 2017 roku i wyró?nionej Nagrod? Prezesa Rady Ministrów w 2018 roku. 606 $aEconomy 606 $aNational Economy 606 $aSupranational / Global Economy 606 $aBusiness Economy / Management 606 $aFinancial Markets 615 0$aEconomy 615 0$aNational Economy 615 0$aSupranational / Global Economy 615 0$aBusiness Economy / Management 615 0$aFinancial Markets 700 $aNowak-Piechota$b Aneta$01828100 712 02$aCentral and Eastern European Online Library 801 0$bceeol 801 1$bceeol 906 $aBOOK 912 $a9910861936303321 996 $aPodatek od wyj?cia$94396197 997 $aUNINA