Temat: Tax impact - Katalog OPAC zbiorów

Skocz do pozycji: 1.

Tytuł:: Ocena skutków regulacji zawartych w poselskim projekcie ustawy o podatku od niektórych usług cyfrowych i Funduszu Technologii Cyfrowych
Impact assessment of regulations contained in the Deputies’ Bill on Tax on Some Digital Services and Digital Technology Fund
Autorzy:: Kulicki, Jacek
Powiązania:: https://bibliotekanauki.pl/articles/2196749.pdf
Data publikacji:: 2021
Wydawca:: Kancelaria Sejmu. Biuro Analiz Sejmowych
Tematy:: digitalization
impact assessment
tax
bill
Opis:: In the opinion of the author, doubts are raised as to the manner of determining the scope of the tax and the tax base by relating these elements of the tax to the so‑called significant digital presence of the digital sector enterprise in the territory of Poland. The amount of the tax rate (7%) also raises doubts. The introduction of a tax on certain digital services may also be associated with a decrease in income tax revenues of the state and local government budgets.
Źródło:: Zeszyty Prawnicze BAS; 2021, 2(70); 202-212
1896-9852
2082-064X
Pojawia się w:: Zeszyty Prawnicze BAS
Dostawca treści:: Biblioteka Nauki

Artykuł

Skocz do pozycji: 2.

Tytuł:: Ocena skutków regulacji zawartych w obywatelskim projekcie ustawy – Emerytura bez podatku oraz o zmianie niektórych innych ustaw (druk sejmowy nr 2984)
Impact assessment of rules of the citizens’ Bill – the Pension without Tax and on Amending of Some other Acts (Sejm’s paper no. 2984)
Autorzy:: Kulicki, Jacek
Powiązania:: https://bibliotekanauki.pl/articles/2211967.pdf
Data publikacji:: 2018
Wydawca:: Kancelaria Sejmu. Biuro Analiz Sejmowych
Tematy:: pension
impact assessment
income tax
bill
Opis:: In the author’s opinion, the proposed exemption from tax health insurance contributions is more favorable to pensioners receiving higher pensions or disability pensions. This is not a proper way to improve the financial situation of pensioners. The changes privilege one group of pensioners, what may be considered as incompatible to the Constitution of the Republic of Poland. The bill is inconsistent with Article 18 of the TFEU regarding amendments to the Act on Personal Income Tax. In the current system of income taxation, the instrument that most completely fulfills the principles of universality, equality and tax justice is the tax-free allowance.
Źródło:: Zeszyty Prawnicze BAS; 2018, 4(60); 203-218
1896-9852
2082-064X
Pojawia się w:: Zeszyty Prawnicze BAS
Dostawca treści:: Biblioteka Nauki

Artykuł

Skocz do pozycji: 3.

Tytuł:: Ocena skutków regulacji zawartych w rządowym projekcie ustawy o Rzeczniku Praw Podatnika
Impact assessment of the Governmental Bill on the Ombudsman for Taxpayers
Autorzy:: Kulicki, Jacek
Powiązania:: https://bibliotekanauki.pl/articles/2207001.pdf
Data publikacji:: 2019
Wydawca:: Kancelaria Sejmu. Biuro Analiz Sejmowych
Tematy:: impact assessment
tax
taxpayer
bill
ombudsman
Opis:: The creation of the Ombudsman for Taxpayers (OT) is supposed to cause an increase of the sense of security of taxpayers in their contacts with tax administration bodies, contribute to the change of official practice to a more citizen-friendly one and to the improvement of the quality of Polish tax law as well as to the unification of its application. In the opinion of the author, the institution of the OT cannot constitute an independent guarantee of protection of taxpayers’ rights. The Ombudsman can only be an institution supporting the activities of legislative and executive authorities in shaping tax obligations and executing tax law by tax authorities. In practice, the effectiveness of the OT will depend not only on its activity in carrying out statutory tasks, but also on its political and factual relations with the minister in charge of public finances and tax authorities.
Źródło:: Zeszyty Prawnicze BAS; 2019, 4(64); 137-148
1896-9852
2082-064X
Pojawia się w:: Zeszyty Prawnicze BAS
Dostawca treści:: Biblioteka Nauki

Artykuł

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