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Wyświetlanie 1-15 z 94
Tytuł:
Analiza i ocena regulacji uszczelniających system opodatkowania dochodów przedsiębiorców w Polsce w latach 2015–2019
Analysis and assessment of the regulations aiming at sealing the system of taxing entrepreneurs’ income in Poland in 2015–2019
Autorzy:
Felis, Paweł
Szymański, Waldemar
Powiązania:
https://bibliotekanauki.pl/articles/2897639.pdf
Data publikacji:
2020
Wydawca:
Kancelaria Sejmu. Biuro Analiz Sejmowych
Tematy:
personal income tax
corporate income tax
tax gap
sealing the tax system
Opis:
The article looks at the legal solutions adopted in 2015–2019 in Poland in order to tighten the tax system. In the field of income taxes, these were anti-abusive regulations, securing the tax system in a general way, as well as targeting specific tax avoidance schemes. The first part of the article discusses the factors determining fiscal efficiency which is the main criterion adopted in the study. In the next part the most important tax solutions sealing the system are presented. In the third part an attempt was made, using a number of indicators, to answer the question whether the observed increase in tax revenues from corporate income taxes can be attributed to the anti-abusive measures which were taken. Based on the conducted research, it has been shown that the decreasing tax gap is the result of the improvement in tax collection effectiveness in connection with the adopted sealing measures.
Źródło:
Studia BAS; 2020, 4(64); 69-94
2080-2404
2082-0658
Pojawia się w:
Studia BAS
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Ocena funkcjonowania podatków od dochodów osób fizycznych oraz osób prawnych w Polsce
Personal and corporate income taxes in Poland
Autorzy:
Felis, Paweł
Powiązania:
https://bibliotekanauki.pl/articles/11364351.pdf
Data publikacji:
2018
Wydawca:
Kancelaria Sejmu. Biuro Analiz Sejmowych
Tematy:
income tax
personal income tax
corporate income tax
Opis:
The article looks at the selected issues related to personal income tax and corporate income tax in Poland. The author discusses the legal framework of taxes and presents empirical data analysis. First, he examines whether there is a correlation between the legislative changes to income taxes and the state budget revenues. Next, he discusses regulations of income taxes which are of particular importance for the entrepreneurial activities. Finally, the efficiency of the personal income tax redistribution is asserted.
Źródło:
Studia BAS; 2018, 2(54); 11-38
2080-2404
2082-0658
Pojawia się w:
Studia BAS
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Ekspertyza na temat przedstawionego przez Prezydenta RP projektu ustawy o zmianie ustawy – Ordynacja podatkowa w zakresie propozycji ujęcia art. 2a
Expert opinion on the Presidential bill amending the Tax Ordinance Act with regard to the proposed wording of Article 2a (Sejm Paper No. 3018) (BAS-391/15A)
Autorzy:
Gomułowicz, Andrzej
Powiązania:
https://bibliotekanauki.pl/articles/2223672.pdf
Data publikacji:
2015
Wydawca:
Kancelaria Sejmu. Biuro Analiz Sejmowych
Tematy:
Tax Ordinance Act
Tax
bill
Opis:
The opinion recommends that the “principle of principles” – in dubio pro tributario principle – should not be incorporated into the Tax Ordinance Act, because it changes the order of constitutional values. Instead, the author of the opinion proposes that Article 217 of the Constitution be amended by adding the requirement for any imposition of tax obligations to be made with respect for the economic freedom and rights. From the analysis it follows that the proposed amendment may result in lower standards of the legislative process and undermine the principles of proper tax legislation, as legislative deficiencies are to be resolved in favour of the taxpayer.
Źródło:
Zeszyty Prawnicze BAS; 2015, 2(46); 39-66
1896-9852
2082-064X
Pojawia się w:
Zeszyty Prawnicze BAS
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Opinia na temat przedstawionego przez Prezydenta RP projektu ustawy o zmianie ustawy – Ordynacja podatkowa oraz niektórych innych ustaw
Opinion on the Presidential bill amending the Tax Ordinance Act and some other acts (Sejm Paper No. 3018) (BAS-391/15A(2))
Autorzy:
Dębowska-Romanowska, Teresa
Powiązania:
https://bibliotekanauki.pl/articles/2223674.pdf
Data publikacji:
2015
Wydawca:
Kancelaria Sejmu. Biuro Analiz Sejmowych
Tematy:
Tax Ordinance Act
Tax
bill
Opis:
The opinion indicates that from the point of view of the Polish constitution, there are no “irremovable doubts about the content of tax law” as proposed in the bill, because in such a situation the occurrence of tax obligation and, in particular, tax liability, is out of the question. This results from the fact that Article 217 of the Constitution establishes a very high requirements for a qualified specificity of tax bills. The author proposes a different method to formulate the wording of Article 2a of the Tax Ordinance Act, which assumes that there is no tax obligation nor tax liability beyond that which follows directly from the tax law.
Źródło:
Zeszyty Prawnicze BAS; 2015, 2(46); 81-85
1896-9852
2082-064X
Pojawia się w:
Zeszyty Prawnicze BAS
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Ulgi podatkowe na polskim rynku nieruchomości. Ocena funkcjonowania
Tax preferences on the Polish property market: Evaluation of their functioning
Autorzy:
Łożykowski, Aleksander
Sarnowski, Jan
Zając, Konrad
Powiązania:
https://bibliotekanauki.pl/articles/26917825.pdf
Data publikacji:
2023
Wydawca:
Kancelaria Sejmu. Biuro Analiz Sejmowych
Tematy:
tax credit
property market in Poland
housing tax credit
registration tax credit
monument tax credit
thermo-modernisation tax credit
tax relief for expansion
Opis:
The paper discusses the issue of selected tax law institutions that constitute a form of tax credits and other tax incentives relating directly to the immovable property market in a broad sense, which have been implemented into the Polish legal system in recent years. The article includes an analysis of the legal aspects of the functioning of the relevant regulations, the statutory objectives of their introduction, as well as possible disputed issues revealed in the course of their application raised in judicial practice. The authors attempt to answer the research question whether the tax reliefs used in Poland adequately fulfil the tasks set for them by the legislator and how they influence the real estate market in Poland.
Źródło:
Studia BAS; 2023, 4(76); 191-216
2080-2404
2082-0658
Pojawia się w:
Studia BAS
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Podatkowe i niepodatkowe obciążenia i ich wpływ na funkcjonowanie przedsiębiorstw
Tax and non-tax burdens and their impact on the functioning of enterprises
Autorzy:
Paweł, Felis
Grzegorz, Otczyk
Powiązania:
https://bibliotekanauki.pl/articles/7469127.pdf
Data publikacji:
2019
Wydawca:
Kancelaria Sejmu. Biuro Analiz Sejmowych
Tematy:
tax and non-tax burdens
personal income tax
corporate income tax
VAT
property taxes
Opis:
The article focuses on the corporate fiscal burdens in Poland. The authors discuss the taxes (on income, sales, property, as well as flat-rate taxation forms) and para-taxes (social and health insurance premiums) which in short- and long-term affect entrepreneurial decisions. The analysis pinpoints the structural elements of taxes which enable various tax strategies. On the basis of the empirical data collected the authors determine as well the average amount of income tax, the scale of use of stimulus instruments, the level of impact of the discussed burdens on the financial results of enterprises, and costs related to property taxes and social insurance.
Źródło:
Studia BAS; 2019, 2(58); 57-83
2080-2404
2082-0658
Pojawia się w:
Studia BAS
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Wpływ sprawy karnej na zobowiązanie podatkowe. Ocena zgodności z Konstytucją przepisów Ordynacji podatkowej zawieszających bieg terminu przedawnienia zobowiązania podatkowego osoby uniewinnionej od zarzutu popełnienia przestępstwa skarbowego
The impact of a criminal case on the tax obligations. Assessment of the constitutionality of provisions of the Tax Ordinance suspending the limitation period of tax obligations of a person acquitted of the charge of committing a tax crime
Autorzy:
Trochimiuk, Łukasz
Powiązania:
https://bibliotekanauki.pl/articles/2194648.pdf
Data publikacji:
2022
Wydawca:
Kancelaria Sejmu. Biuro Analiz Sejmowych
Tematy:
Constitutional Tribunal
tax ordinance
tax offense
Opis:
The author of the draft position regarding the constitutional complaint argues that the indicated provision of the Tax Ordinance Act conforms to the Constitution to the extent that it results in the suspension of the limitation period for tax liability as a result of initiating proceedings for a tax crime in a situation where, as a result of court proceedings, an acquittal was issued for the benefit of the accused. The contested provision does not infringe the constitutional principles of equality and property rights and its aim is to bring about the fulfillment of one of the fundamental constitutional duties of an individual, namely the participation in the costs of functioning of the state through payment of due tax liabilities.
Źródło:
Zeszyty Prawnicze BAS; 2022, 1(73); 301-333
1896-9852
2082-064X
Pojawia się w:
Zeszyty Prawnicze BAS
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Władztwo podatkowe państwa i samorządu terytorialnego w zakresie podatków dochodowych – model scentralizowany czy zdecentralizowany?
State tax authority and income tax collection. A centralized or decentralized model?
Autorzy:
Kulicki, Jacek
Powiązania:
https://bibliotekanauki.pl/articles/11364387.pdf
Data publikacji:
2018
Wydawca:
Kancelaria Sejmu. Biuro Analiz Sejmowych
Tematy:
personal income tax
corporate income tax
local government units
tax authority
Opis:
The paper overviews the division of competences between the central government and local government units regarding tax authority in the field of income taxation of natural and legal persons. The author looks at the following issues: income taxes as a source of own revenue of local government units, division of tasks and competences in the field of establishing rules regarding income tax, entitlement of local government units to their rates and collection. In the last section of the paper he presents conclusions and recommendations on the division of tasks and competences between the central government and local government units regarding the income tax collection.
Źródło:
Studia BAS; 2018, 2(54); 93-112
2080-2404
2082-0658
Pojawia się w:
Studia BAS
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Diagnoza i ocena wybranych kierunków zmian opodatkowania nieruchomości mieszkaniowych w Polsce
Diagnosis and assessment of selected directions of changes in residential real estate taxation in Poland
Autorzy:
Felis, Paweł
Bernardelli, Michał
Bem, Agnieszka
Makowska, Anita
Kowalska, Milena
Otczyk, Grzegorz
Powiązania:
https://bibliotekanauki.pl/articles/26917823.pdf
Data publikacji:
2023
Wydawca:
Kancelaria Sejmu. Biuro Analiz Sejmowych
Tematy:
property tax
value property tax
vacant property tax
tax on subsequent properties
taxation of housing funds
Opis:
The property tax system in Poland has not been significantly reformed over the last 30 years. The article presents arguments for and against introducing selected solutions in Poland (such as value property tax, vacant property tax, tax on subsequent properties and taxation of housing funds). It aims to explain the influence of each solution on the real estate market and to indicate budgetary consequences for local government units.
Źródło:
Studia BAS; 2023, 4(76); 163-190
2080-2404
2082-0658
Pojawia się w:
Studia BAS
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Opodatkowanie dochodów małżonków i rodziny, w tym wynikających z zarządzania (dysponowania) majątkiem rodzinnym – obecny i postulowany model
Income taxation and the family. The law as it stands and as it should stand
Autorzy:
Damaz, Marta
Gorąca-Paczuska, Jolanta
Powiązania:
https://bibliotekanauki.pl/articles/11364390.pdf
Data publikacji:
2018
Wydawca:
Kancelaria Sejmu. Biuro Analiz Sejmowych
Tematy:
personal income tax
family’s income taxation
inheritance and donation tax
tax reliefs and tax exemptions
Opis:
The authors look at the taxation of family and its members in Poland. The first section defines the family in the Polish tax law. In the second section, the catalogue of income that can be generated by members of family and instruments for shaping family’s situation in tax law is presented. In the next section the authors discuss how the Polish tax law is applied in practice. The article concludes with proposals relating to revision of the income taxation system. The authors argue that it is essential to introduce the definition of family that will be common to all taxes, modify the system of tax exemptions and tax reliefs, and change tax rates.
Źródło:
Studia BAS; 2018, 2(54); 155-177
2080-2404
2082-0658
Pojawia się w:
Studia BAS
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Zmiany w procedurach podatkowych i uprawnieniach organów podatkowych – ich znaczenie w kontekście uszczelniania systemu podatkowego w Polsce w latach 2015–2019
Changes to tax procedures and powers of tax authorities: their impact on the tightening of the tax system in Poland in 2015–2019
Autorzy:
Janiszewska, Magdalena
Powiązania:
https://bibliotekanauki.pl/articles/2898503.pdf
Data publikacji:
2020
Wydawca:
Kancelaria Sejmu. Biuro Analiz Sejmowych
Tematy:
tax procedures in Poland
powers of tax authorities
tightening of the tax system
tax gap
Opis:
One of the effects of globalization is the intensification of tax avoidance which leads to the erosion of tax bases in many tax jurisdictions. Not surprisingly, one of the main objectives of governmental policies is to tighten (seal) their tax systems. This can be illustrated by the changes to the tax procedures and powers of tax authorities introduced in Poland. The aim of the article is to examine to what extent these changes have impacted the tax gap. The author analyzed the relevant literature, legal provisions and empirical data. The results demonstrate that the changes in question deserve approval and they could impact the tax gap. However, they do not fully solve the problems resulting from the former legal solutions and it is not entirely clear whether the higher revenues to the state budget result from the activities of tax authorities or whether they are primarily driven by economic growth and the growth in prosperity. The constantly growing gap in foreign CIT also calls for further action.
Źródło:
Studia BAS; 2020, 4(64); 9-27
2080-2404
2082-0658
Pojawia się w:
Studia BAS
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Ocena rządowego projektu nowelizacji ustawy o podatku od towarow i usług oraz ustawy – Ordynacja podatkowa
Assessment of the governmental Bill on Amendment of the VAT Act and the Tax Ordinance Act
Autorzy:
Jacek, Kulicki
Powiązania:
https://bibliotekanauki.pl/articles/2215821.pdf
Data publikacji:
2019
Wydawca:
Kancelaria Sejmu. Biuro Analiz Sejmowych
Tematy:
tax ordinance act
tax
bill
VAT
Opis:
In the author’s opinion the proposed change in the way of identifying goods and services for VAT purposes, taking as a point of reference the coherence with the EU law, should be assessed positively. The consequence of these changes will be a reduction in the tax rate regarding books and electronic journals. However, raising the tax rate for, among others, certain fruit drinks may have negative economic, social and political consequences. According to the author, increasing VAT rates should be justified for both economic and social reasons.
Źródło:
Zeszyty Prawnicze BAS; 2019, 2(62); 187-200
1896-9852
2082-064X
Pojawia się w:
Zeszyty Prawnicze BAS
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Bilans zysków i kosztów działań uszczelniających polski system podatkowy w latach 2015–2019
Balance of profits and costs of the measures aimed at tightening up the Polish tax system in 2015–2019
Autorzy:
Jamroży, Marcin
Łożykowski, Aleksander
Powiązania:
https://bibliotekanauki.pl/articles/2897414.pdf
Data publikacji:
2020
Wydawca:
Kancelaria Sejmu. Biuro Analiz Sejmowych
Tematy:
tax system in Poland
tax gap
erosion of tax base
fiscal effect
Opis:
The paper provides an assessment of measures aimed at tightening up the Polish tax system in 2015–2019. In particular, the positive fiscal effect of limiting the VAT and the CIT gaps as a response to legislative changes is to be noted. On the other hand, the effects of the measures aimed at tightening up the Polish tax system include the adjustment or compliance costs for enterprises and tax administration. Sealing the Polish tax system is an inherently long-term process which, in addition to the original fiscal purpose, constitutes a challenge for the legislator to avoid excessive fragmentation of tax law.
Źródło:
Studia BAS; 2020, 4(64); 95-119
2080-2404
2082-0658
Pojawia się w:
Studia BAS
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Opodatkowanie dochodów osób fizycznych z pracy najemnej – analiza stanu obecnego i proponowane kierunki reformy
Taxation of the income from natural persons’ contract work. Current status and suggested reform
Autorzy:
Ofiarski, Zbigniew
Powiązania:
https://bibliotekanauki.pl/articles/11364394.pdf
Data publikacji:
2018
Wydawca:
Kancelaria Sejmu. Biuro Analiz Sejmowych
Tematy:
work for hire
income tax
employee income
tax exemption
tax-deductible costs
Opis:
The article looks at the taxation of income from natural persons’ contract work or similar arrangements. The author argues that it is essential to clearly define the concept of contract work in the Polish tax legislation as a general category incorporating various legal titles concerning the work undertaken by an employee. The author discusses the complex structure of income sources and main income types earned by employees, and identifies legal problems caused by this variety and gives some recommendations.
Źródło:
Studia BAS; 2018, 2(54); 205-225
2080-2404
2082-0658
Pojawia się w:
Studia BAS
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Konstytucyjne zasady sprawiedliwości, równości i powszechności opodatkowania a system ulg, zwolnień, odliczeń, kwot wolnych i kosztów w podatku dochodowym
System of tax relief, tax exemption, tax deduction, tax-free amount and tax costs in income tax in light of the constitutional principles of fair taxation, equality and universality of taxation
Autorzy:
Marusik, Jakub
Powiązania:
https://bibliotekanauki.pl/articles/11364380.pdf
Data publikacji:
2018
Wydawca:
Kancelaria Sejmu. Biuro Analiz Sejmowych
Tematy:
principle of fair taxation
fiscal justice
equality of taxation
universality of taxation
income tax
tax relief
tax exemption
tax deduction
tax-free amount
Opis:
The article investigates the legal framework for tax privileges within the Polish income tax regulations in light of principle of fair taxation (fiscal justice). The paper begins with an overview of fiscal justice and different categories of privileges (tax relief, tax exemption, etc.). In the next section, the author addresses the question of relation between these privileges and the principle of fair taxation. The final part of the article focuses on assessment of detailed regulation related to fiscal justice. The author argues that the current system of tax privileges in general complies with the requirements of fair taxation, however there is a need to introduce some changes.
Źródło:
Studia BAS; 2018, 2(54); 67-91
2080-2404
2082-0658
Pojawia się w:
Studia BAS
Dostawca treści:
Biblioteka Nauki
Artykuł
Wyświetlanie 1-15 z 94

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