Taxation of Academic Teachers’ Royalties. Controversies in the context of the general interpretation by the Minister of Finance

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dc.contributor.authorŚwistak, Marzena
dc.contributor.authorSmoleń, Paweł Piotr
dc.date.accessioned2022-04-13T12:40:43Z
dc.date.available2022-04-13T12:40:43Z
dc.date.issued2022
dc.description.abstractThe Act on Personal Income Tax stipulates a number of methods for calculating costs, which unfortunately often leads to disputes between taxpayers and tax authorities. The same also concerns the rules applicable specifically to academic teachers performing their duties under an employment relationship. Problems emerge both in the context of the manner and scope of eligibility for flat-rate 50% tax-deductible expenses. Notably, the interpretative problems stem not only from the provisions of tax law as such. They also emerge in the context of higher education reform. But even though the observed legal inconsistencies require urgent legislative action, the necessary amendment to the provisions of the Act of 20 July 2018 – Law on Higher Education and Science has yet to be introduced. Nearly two years after the Act’s entry into force, the Minister of Finance finally decided to issue a general interpretation. Therein, it is stated that in terms of the applicability of 50% tax-deductible expenses, the Act of 20 July 2018 – Law on Higher Education and Science constituteslex specialis, i.e. ultimately, the 50% cost deduction is applicable to the entirety of an academic teacher’s remuneration. The following paper provides a critical analysis of the present regulations as well as possible solutions to the current fiscal and legal stalemate. In the authors’ opinion, the general interpretation by the Minister of Finance fails to substantially amend the quality of the law whose provisions remain largely unclear. At the same time, its practical value for academia cannot be denied. Undoubtedly, the fact that the same was issued by the direct superior of tax authorities will make this opinion difficult to ignore in the context of individual cases.pl
dc.identifier.citation"Review of European and Comparative Law", 2022, T. 48, nr 1, s. 235-253pl
dc.identifier.doi10.31743/recl.12476
dc.identifier.urihttp://hdl.handle.net/20.500.12153/2988
dc.language.isoenpl
dc.publisherWydawnictwo KULpl
dc.rightsUznanie autorstwa-Użycie niekomercyjne-Bez utworów zależnych 3.0 Polska*
dc.rights.urihttp://creativecommons.org/licenses/by-nc-nd/3.0/pl/*
dc.subjectacademic teachers’ royaltiespl
dc.subjecttax-deductible expensespl
dc.subjectcreative activitypl
dc.subjectgeneral interpretationpl
dc.titleTaxation of Academic Teachers’ Royalties. Controversies in the context of the general interpretation by the Minister of Financepl
dc.typeinfo:eu-repo/semantics/articlepl
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Review of European and Comparative Law, 2022, Vol. 48, No 1
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