Academic Journals Database
Disseminating quality controlled scientific knowledge

Directions of Changes in Dividend Taxation System in Poland

ADD TO MY LIST
 
Author(s): Agata Sierpińska

Journal: Contemporary Economics
ISSN 2084-0845

Volume: 3;
Issue: 1;
Start page: 1;
Date: 2009;
Original page

ABSTRACT
In the article, main directions of changes in dividend taxation system in Poland are presented. Actually dividend tax rate is equally for each type of shareholders – individual and institutional, but conditions of dividend policy for them are different. For example, Polish institutional investors are exempted from dividend tax, but foreign institutional investors must pay dividend tax. The information presented in the article are agreeable with European Union regulations.
Affiliate Program      Why do you need a reservation system?