dochodowy

Dochodowy is a Polish adjective meaning income-related or income-producing. It derives from the noun dochód, which means income or earnings, and is used to describe things connected with income or capable of generating income. The term commonly appears in legal, financial, and economic contexts.

Etymology and usage notes: dochodowy is formed with the suffix -owy from dochód. It is typically found in compound phrases such as podatek dochodowy (income tax), dochód do opodatkowania (taxable income), źródła dochodowe (sources of income), and działalność dochodowa (income-generating activity). While the basic meaning centers on income, the exact sense can vary with context and the terminology of a given field.

Contexts and nuances: In Polish law and finance, podatek dochodowy refers to taxes on income, applied to individuals or corporations. The distinction between dochód and przychód (revenue) matters in accounting and taxation: przychód often denotes gross revenue, whereas dochód denotes income or earnings that may be subject to taxation after deductions or adjustments. Nevertheless, everyday usage may treat dochód as a broad synonym for income.

See also: Related topics include taxation in Poland, the Polish income tax system (PIT for individuals and CIT for corporations), as well as general concepts of income and revenue in economics.