Glossary entry (derived from question below)
Polish term or phrase:
przedmiot opodatkowania
English translation:
subject of taxation
Added to glossary by
Lota
Mar 19, 2018 04:14
6 yrs ago
19 viewers *
Polish term
przedmiot opodatkowania
Polish to English
Bus/Financial
Law: Taxation & Customs
Termin pochodzi z dokumentu deklaracji podatkowej i chodzi o opodatkowanie czynności tzw. cywlnoprawnych. W tym przypadku chodzi o umowę sprzedaży i to ona jest "przedmiotem opodatkowania" tutaj.
Dziękuję.
Dziękuję.
Proposed translations
(English)
| 4 | subject of taxation |
TechLawDC
|
| 3 | object of taxation |
Frank Szmulowicz, Ph. D.
|
Proposed translations
1 hr
Selected
subject of taxation
The taxable item (property, transaction, etc.) is termed the "subject of taxation". It is a term of art.
(The opodatkowanie czynności tzw. cywilnoprawnych would be "taxation of so-called civil law transactions", I think.)
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Note added at 1 hr (2018-03-19 05:38:57 GMT)
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Alternative: subject of the taxation (with addition of the word "the).
(The opodatkowanie czynności tzw. cywilnoprawnych would be "taxation of so-called civil law transactions", I think.)
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Note added at 1 hr (2018-03-19 05:38:57 GMT)
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Alternative: subject of the taxation (with addition of the word "the).
4 KudoZ points awarded for this answer.
Comment: "Thanks!"
7 hrs
Frank Szmulowicz, Ph. D.
United States
United States
Native in Polish
&
English
United States
On time, on target, on budget.
Native in: English 
, Polish
Works in: Polish to English, English to Polish, Russian to Polish, and 1 more.
Related KudoZ points
:
35
object of taxation
Propozycja.
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Note added at 7 hrs (2018-03-19 11:48:23 GMT)
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The taxation subject pays taxes on taxation objects.
<bThe taxation subject is the individual or company, fulfilling taxation obligations in accordance to the ownership of the taxation object. Every citizen of a state is a taxation subject. If the state has the right to deduct a part of the income, this relates to the obligation of each citizen to offer a part of his/her wealth to the state. In this cont>ext, one should not forget about the distinction between the taxpayer and the tax carrier. The former is the entity that initially pays the tax; the latter is the entity carrying the tax as a result of economic processes and transfers. This takes place primarily at the deduction of secondary taxes. For example in RM, taxation subjects are responsible for paying the VAT, yet the real carriers of the tax are the consumers.
https://biblioteca.regielive.ro/cursuri/engleza/taxation-fin...
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Note added at 7 hrs (2018-03-19 11:51:31 GMT)
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Object of Taxation. Every tax relates to its own independent object of taxation. It can be real estate, goods, services, works and/or their realization as well as income, dividends, interests. Changing the taxable object may lead to a better tax regime. For example, sale of equipment is being often replaced by giving it into leasing.
Subject of Taxation or Taxpayer. It’s an individual or legal entity liable to pay taxes with its own funds. By changing its legal form the business may get a more favorable tax regime. A classic example is a business originally set up in the form of a U.S. corporation transformed into a limited liability company (LLC) having a tax-flow regime and thus eliminating the federal level of corporate taxation.
https://www.isla-offshore.com/going-offshore/lower-your-taxe...
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Note added at 7 hrs (2018-03-19 11:48:23 GMT)
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The taxation subject pays taxes on taxation objects.
<bThe taxation subject is the individual or company, fulfilling taxation obligations in accordance to the ownership of the taxation object. Every citizen of a state is a taxation subject. If the state has the right to deduct a part of the income, this relates to the obligation of each citizen to offer a part of his/her wealth to the state. In this cont>ext, one should not forget about the distinction between the taxpayer and the tax carrier. The former is the entity that initially pays the tax; the latter is the entity carrying the tax as a result of economic processes and transfers. This takes place primarily at the deduction of secondary taxes. For example in RM, taxation subjects are responsible for paying the VAT, yet the real carriers of the tax are the consumers.
https://biblioteca.regielive.ro/cursuri/engleza/taxation-fin...
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Note added at 7 hrs (2018-03-19 11:51:31 GMT)
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ccccccccccc
Object of Taxation. Every tax relates to its own independent object of taxation. It can be real estate, goods, services, works and/or their realization as well as income, dividends, interests. Changing the taxable object may lead to a better tax regime. For example, sale of equipment is being often replaced by giving it into leasing.
Subject of Taxation or Taxpayer. It’s an individual or legal entity liable to pay taxes with its own funds. By changing its legal form the business may get a more favorable tax regime. A classic example is a business originally set up in the form of a U.S. corporation transformed into a limited liability company (LLC) having a tax-flow regime and thus eliminating the federal level of corporate taxation.
https://www.isla-offshore.com/going-offshore/lower-your-taxe...
Discussion
https://www.oup.com.au/__data/assets/pdf_file/0026/90953/bar...
As each nation has the sovereign right to determine its own tax system,virtually anything can be made the subject of taxation. In R v Barger (1908) 6 CLR 41, Griffith CJ, Barton and O’Connor JJ recognised (at 68): The power to tax necessarily involves the power to select the subjects of taxation. In the case of things the differentiation or selection is, in practice, usually made by reference to objective facts or attributes of the subject matter, so that all persons or things possessing those attributes are liable to the tax. The circumstance that goods come from abroad or from a particular foreign country, or that particular processes or persons have been employed in their production, or that they possess certain ingredients, are instances of attributes which have been chosen for the purpose of differentiation.