Tax Unit

PERSONAL SQUAD


Head of unit

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dr hab. Marcin Jamroży, prof.SGH

dr hab. Marcin Jamroży, prof. SGH

email: ​marcin.jamrozy@sgh.waw.pl

 

Research workers:

 

Retired plant employees:

  1.       prof. zw. dr hab. Irena Olchowicz ​
  2.       prof. zw. dr hab. Janina Ickiewicz

 

THE DEPARTMENT OF TAXATION CONDUCTS SCIENTIFIC AND EDUCATIONAL WORK IN THE FOLLOWING RESEARCH AREAS:

  • Micro- and macroeconomic effects of tax and non-tax fiscal burdens on entrepreneurs
  • The impact of taxes and para-taxes on taxpayers’ economic decisions of an institutional and functional nature
  • Microeconomic aspect of the neutrality of tax law in the area of ​​consumption and investment
  • Mutual relations of accounting law and tax law and the resulting practical consequences
  • Deferred income tax as a result of differences between the principles of balance sheet law and tax law
  • Adjustment of accounting records for tax purposes
  • Reform of local taxes, in particular real estate taxation
  • Tax management by entrepreneurs to reduce the tax burden (tax optimization)
  • Common system of value added tax (VAT) based on EU directives
.