Monitor Podatkowy

no. 4/2023

Taxation and contributions in a simple joint-stock company

Krystian Czarny
Autor jest doktorem, adiunktem na Uniwersytetecie Jana Kochanowskiego w Kielcach, na Wydziale Prawa i Nauk Społecznych Instytutu Nauk Prawnych. Managerem w Departamencie prawno-podatkowym, UHY ECA.
Abstract

The inclusion of a new form of doing business, which is a simple joint-stock company, into the Polish legal order has its consequences in terms of tax law and social security law. The study presents the rules of taxation of income obtained by a simple joint-stock company and the rules of taxation of persons functioning in the company, as well as the rules of covering them with social insurance and health insurance.

Keywords
entrepreneurs simple joint-stock company social insurance social security contributions taxation