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Tytuł:
Obtaining tax-relevant information from domestic sources by tax authorities. Russian and international experience
Autorzy:
Maslov, Kirill
Powiązania:
https://bibliotekanauki.pl/articles/943256.pdf
Data publikacji:
2019-06-30
Wydawca:
Uniwersytet Gdański. Centrum Prawa Samorządowego i Prawa Finansów Lokalnych
Opis:
This contribution deals with the legal issues of obtaining tax-related information from the domestic sources by tax authorities. This article aims to confirm or refute the hypothesis that the approaches applied to the legal regulation of obtaining tax-relevant information from domestic sources in Russia and developed countries are common. At the same time, both developed and developing countries use specific innovations in this area, and this experience can be applied successfully in other countries. The methodology of the research includes general scientific methods (analysis, synthesis, induction, deduction, description) as well as partial legal academic methods (interpretation of legal acts, comparative legal method). The countries were selected from three groups depending on the level of GDP based on purchasing-power-parity according to the IMF data to compare their experience with the Russian one. The author analyzes information exchange between domestic public authorities; information exchange between tax authorities and taxpayers (including tax reporting, tax audit, responsibility for violation of information exchange duties); obtaining information about a taxpayer from third persons. The author proved the commonality of approaches used in the regulation of information support of tax administration from domestic sources in Russia and most developed countries. At the same time, some Russian management innovations can improve tax administration in any country of the world. They include the system of online cash registers, the system of labeling goods with RFID-tags (fur market) and QR-codes (pharmaceutical market), and electronic offices of taxpayers on the tax authority website. Specific aspects of the information support system of Canadian, German, Mexican and US tax administrations can be successfully introduced into Russian practice and that of developing countries.
Źródło:
Financial Law Review; 2019, 14, 2; 41-58
2299-6834
Pojawia się w:
Financial Law Review
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Obtaining tax-relevant information from domestic sources by tax authorities. Russian and international experience
Autorzy:
Maslov, Kirill
Powiązania:
https://bibliotekanauki.pl/articles/943263.pdf
Data publikacji:
2019-06-30
Wydawca:
Uniwersytet Gdański. Centrum Prawa Samorządowego i Prawa Finansów Lokalnych
Opis:
This contribution deals with the legal issues of obtaining tax-related information from the domestic sources by tax authorities. This article aims to confirm or refute the hypothesis that the approaches applied to the legal regulation of obtaining tax-relevant information from domestic sources in Russia and developed countries are common. At the same time, both developed and developing countries use specific innovations in this area, and this experience can be applied successfully in other countries. The methodology of the research includes general scientific methods (analysis, synthesis, induction, deduction, description) as well as partial legal academic methods (interpretation of legal acts, comparative legal method). The countries were selected from three groups depending on the level of GDP based on purchasing-power-parity according to the IMF data to compare their experience with the Russian one. The author analyzes information exchange between domestic public authorities; information exchange between tax authorities and taxpayers (including tax reporting, tax audit, responsibility for violation of information exchange duties); obtaining information about a taxpayer from third persons. The author proved the commonality of approaches used in the regulation of information support of tax administration from domestic sources in Russia and most developed countries. At the same time, some Russian management innovations can improve tax administration in any country of the world. They include the system of online cash registers, the system of labeling goods with RFID-tags (fur market) and QR-codes (pharmaceutical market), and electronic offices of taxpayers on the tax authority website. Specific aspects of the information support system of Canadian, German, Mexican and US tax administrations can be successfully introduced into Russian practice and that of developing countries.
Źródło:
Financial Law Review; 2019, 14, 2; 41-58
2299-6834
Pojawia się w:
Financial Law Review
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
The principle of trust in tax authorities in the shadow of the principle of legalism
Autorzy:
Kobylski, Piotr
Powiązania:
https://bibliotekanauki.pl/articles/546348.pdf
Data publikacji:
2020
Wydawca:
Uniwersytet Warmińsko-Mazurski w Olsztynie
Tematy:
tax proceedings, general rule, principle of legalism, trust in tax authorities, taxpayer, tax authority.
Opis:
The purpose of the article is to show that the tax authority's failures and errors cannot cause negative consequences for a taxpayer acting in good faith. The study focuses on the close relationship between the principle of legalism and the principle of trust in tax authorities. These principles are discussed from the point of view of administrative court rulings. The subject of the article is the question of whether the rule of law can prejudge the principle of trust in tax authorities about the taxpayer's legal position. The study ends with conclusions regarding the legitimacy of taxpayer expectations towards the tax authority.
Celem artykułu jest wykazanie, iż uchybienia i błędy organu podatkowego nie mogą powodować ujemnych następstw dla podatnika działającego w dobrej wierze. Opracowanie koncentruje się na ścisłym związku zasady legalizmu z zasadą zaufania do organów podatkowych. Niniejsze zasady omówiono z punktu widzenia orzecznictwa sądów administracyjnych. Przedmiotem artykułu jest kwestia ustalenia, czy zasada praworządności może przesądzić z pominięciem zasady zaufania do organów podatkowych o sytuacji prawnej podatnika. Opracowanie kończą wnioski dotyczące zasadności oczekiwań podatnika wobec organu podatkowego.  
Źródło:
Civitas et Lex; 2020, 25, 1; 41-56
2392-0300
Pojawia się w:
Civitas et Lex
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Dimensions of the function of information provision of tax authorities in management of public levies
Autorzy:
Raczkowski, K.
Powiązania:
https://bibliotekanauki.pl/articles/398990.pdf
Data publikacji:
2015
Wydawca:
Politechnika Białostocka. Oficyna Wydawnicza Politechniki Białostockiej
Tematy:
management of public levies
function of information provision
tax authorities
tax consulting
control
zarządzanie podatkami publicznymi
przekazywanie informacji
urząd podatkowy
doradztwo podatkowe
kontrola
Opis:
The objective of this paper is to define the dimensions of the function of information provision of tax authorities in public levies management. Accomplishment of the objective is based on the example of Poland, however the outcome may be applied intersubjectively in various models of tax administration all over the world. Critical review of the relevant literature has been employed as a methodological basis in combination with gradual concretization and comparative analysis as part of making inferences. It has also been assumed that the function of information provision of tax authorities is composed of an internal part as well as an external one, which is being developed on the level: tax authorities – tax management bodies. Therefore, a research hypothesis has been put forward stating that the function of information provision of tax authorities is heavily deformed, carried out selectively, and with no reflection on performance. The obtained research results testify to that and allow to indicate that the dimensions of this function overlap and not always co-contribute to subsidiarity in meeting tax obligations and simultaneously state interventionism marked by penalization of criminal offences. An undoubted theoretical contribution is a proposition of the dimensions of the function of information provision of tax authorities, enriched with possibilities for different management of intellectual capital as well as execution of the law on public levies. The results of this study may be of use to broadly defined tax administration, students, and researchers studying socioeconomic processes.
Źródło:
Ekonomia i Zarządzanie; 2015, 7, 2; 63-70
2080-9646
Pojawia się w:
Ekonomia i Zarządzanie
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Przestrzeganie praw podatników przez wybrane urzędy skarbowe i izby skarbowe – obsługa obywateli przez administrację
Compliance with Taxpayers’ Rights by Selected Tax Authorities – Administration’s Services for the Citizens
Autorzy:
Szymańska, Wiesława
Powiązania:
https://bibliotekanauki.pl/articles/416803.pdf
Data publikacji:
2015-02
Wydawca:
Najwyższa Izba Kontroli
Tematy:
tax authorities
taxpayers’ rights
tax bodies
tax controls
tax proceedings
Opis:
Over the recent years, the percentage of decisions overruled by appeal bodies and administrative courts has been decreasing systematically. However, the quality of decisions is still unsatisfactory. The percentage has increased of decisions by the first instance against which taxpayers have appealed. NIK has examined whether tax bodies respect the rights of taxpayers, whether they treat them in a friendly manner, and whether they do not abuse the law and their position of a state authority. The performance of tax bodies has been assessed in the following areas: tax controls, tax proceedings, the quality of decisions, the use of the right to make the decisions immediately implemented, as well as the application of the tax liabilities security procedure. The audit has also examined the performance of duties aimed at conducting business activity in an easier manner, providing effective and friendly services for taxpayers, and information activities.
Źródło:
Kontrola Państwowa; 2015, 60, 1 (360); 98-115
0452-5027
Pojawia się w:
Kontrola Państwowa
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Współpraca międzynarodowa polskiej administracji skarbowej w zakresie wymiany informacji podatkowych – eksplikacja de lege lata
Polish tax authoritie’s inter national cooperaton in exchanging of tax information
Autorzy:
Macudziński, Mariusz
Powiązania:
https://bibliotekanauki.pl/articles/956579.pdf
Data publikacji:
2018
Wydawca:
Akademia im. Jakuba z Paradyża w Gorzowie Wielkopolskim
Tematy:
prawo podatkowe
międzynarodowe prawo finansowe
organy administracji skarbowej
współpraca i czynności administracyjne
tax law
international financial law
tax authorities
administrative cooperation and services
Opis:
The present publication is directed towards bringing closer the current state of the law in the field of Polish tax authorities’ cooperation in tax cases, when it comes to exchange information with other countries, with special reference to the automatic exchange information. Apart from general issues of international cooperation, mainly the powers and obligations of the National Tax Authority in the field of the process of exchanging tax information between other countries, as well as financial institutions and other operators, were examined in this publication. Various methods of exchanging tax information, including the exchanging information at the request, as well as the information about issued tax interpretations and decisions according to setting the transaction prices, were assessed in greater detail. In the field of automatic exchange information about reported accounts, an institution of so called due diligence and consequences of financial and penal and fiscal responsibility in case of its breach by any responsible entity, are worth attention.
Źródło:
Studia Administracji i Bezpieczeństwa; 2018, 4; 77-100
2543-6961
Pojawia się w:
Studia Administracji i Bezpieczeństwa
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Glosa do wyroku Trybunału Konstytucyjnego, P 30/11
Commentary on the ruling of the Constitutional Tribunal, P 30/11
Autorzy:
Szwed, Marcin
Powiązania:
https://bibliotekanauki.pl/articles/478593.pdf
Data publikacji:
2013
Wydawca:
Europejskie Stowarzyszenie Studentów Prawa ELSA Poland
Tematy:
Constitutional Tribunal
tax law
tax ordinance
limitation
appointed time
tax payer
suspension
tax authorities
Opis:
In the judgment of 17 July 2012 (No. P 30/11), the Constitutional Tribunal held that insofar as Tax Ordinance Art. 70 §6(1) resulted in suspension of the limitations period on a tax obligation in connection with initiation of a fiscal penal proceeding of which the taxpayer has not been informed, at the latest, by the end of the limitations period on the obligation indicated in Tax Ordinance 70 §1, Art. 70 §6(1) is inconsistent with the principle of the citizen’s trust in the state and the law established by the state, under Art. 2 of the Polish Constitution. On the merits, the judgment has to be viewed positively, as in practice the challenged regulation led to gross violations of the principle of citizens' trust in the state and law. Many doubts may arise, however, as to the effects of the judgment. In particular, the wording of the ruling and several statements contained in the grounds of the judgment may cause controversy as to whether the judgment causes effect only with regard to the provision as amended from 2002-2005 or also to the provision in the current version. Second, due to the fact that the challenged provision was not fully derogated by the Tribunal but only in the limited scope, the current legal status is not clear. Moreover, it seems that in order to increase the protection of taxpayers, the Tribunal should have pointed out that the unconstitutionality of the provision results not only from the fact that the taxpayer is not notified about the suspension of the limitation period but also from the fact that such suspension occurs after the initiation of the proceedings in the in rem phase. To avoid instrumental using of the institution of suspension of the limitation period by the tax authorities, the suspension effect should take place in the in personam phase.
Źródło:
Przegląd Prawniczy Europejskiego Stowarzyszenia Studentów Prawa ELSA Poland; 2013, 1; 167-172
2299-8055
Pojawia się w:
Przegląd Prawniczy Europejskiego Stowarzyszenia Studentów Prawa ELSA Poland
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Wywiad skarbowy w ochronie bezpieczeństwa systemu podatkowego w latach 1992–2013 i jego kontakty z partnerami zagranicznymi
A Tax Interview In The Safety Of The Tax System In The Years 1992–2013 And Its Contacts With Foreign Partners
Autorzy:
Bełdzikowski, Ryszard
Powiązania:
https://bibliotekanauki.pl/articles/449445.pdf
Data publikacji:
2018
Wydawca:
Wyższa Szkoła Ekonomiczno-Humanistyczna w Bielsku-Białej
Tematy:
urzędy kontroli skarbowej
wywiad skarbowy
kontakty zagraniczne
tax authorities
economy intelligence
foreign authorities contacts
Opis:
Biuro Dokumentacji Skarbowej (BDS) było organem podatkowym i wywiadem gospodarczym o szerokim zakresie uprawnień ustalonym w 1998 roku w Polsce. W momencie złożenia przez Polskę wniosku do UE BDS stworzył swoje własne kontakty zagraniczne, zwłaszcza z francuską Narodową Dyrekcją Wywiadu i Dochodzeń Celnych. Jednocześnie pożądano dobrych kanałów wymiany informacji z Ukrainą i Białorusią. Osiągnięto również nowe stosunki z niemieckimi organami podatkowymi. Te działania BDS są bardzo interesującą i mało znaną publiczności. Ponadto w artykule przedstawiono problemy BDS w relacjach śródlądowych wynikające z prawa i zmian cywilnych. Wraz z utworzeniem Krajowej Administracji Skarbowej w 2017 r. zamiast BDS i innych organów podatkowych, kompetencje tej instytucji zostały nawet rozszerzone.
Biuro Dokumentacji Skarbowej (BDS) was the tax authority and economy intelligence with wide eligibility established in 1998 in Poland. In the time of Poland’s application to the EU the BDS created its own foreign contacts, especially with the French National Directorate of the Intelligence and Customs Investigations. In the same time good information exchange channels with Ukraine and Belarus were craved. Also new relations with German tax authorities were gained. These actions of the BDS is a very interesting matter and little-known to the public. Furthermore the paper presents BDS’s problems in inland relations due to the law and civil changes. With establishing of Krajowa Administracja Skarbowa in 2017 instead of BDS and other tax authorities the eligibilities of this institution were even enlarged.
Źródło:
Polonia Journal; 2018, 7; 67-84
2083-3121
Pojawia się w:
Polonia Journal
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Znaczenie władztwa podatkowego dla budżetów gmin
The importance of tax authority for the budgets of municipalities
Autorzy:
Krzemińska, Agnieszka
Powiązania:
https://bibliotekanauki.pl/articles/2191607.pdf
Data publikacji:
2019-05
Wydawca:
Uniwersytet Warszawski. Wydawnictwo Naukowe Wydziału Zarządzania
Tematy:
gminy
podatki i opłaty lokalne
władztwo podatkowe
municipalities
local taxes and fees
tax authorities
Opis:
Gminy, aby realizować swoje zadania oraz osiągać cele społeczne i gospodarcze muszą posiadać odpowiedni poziom środków publicznych. Istotne znaczenie w tym kontekście mają podatki i opłaty lokalne, ponieważ w ich zakresie władze lokalne posiadają określony ustawą zakres władztwa podatkowego. Mogą one stosować ulgi i zwolnienia podatkowe, ustalać wysokość stawek podatkowych czy umarzać zaległości podatkowe. W artykule przyjęto hipotezę badawczą, że przyznany gminom zakres władztwa podatkowego wpływa na zmniejszenie dochodów budżetowych tych jednostek. Celem artykułu jest analiza i ocena wpływu władztwa podatkowego gmin na budżety tych jednostek w Polsce. W tym celu dokonano krytycznej analizy literatury przedmiotu oraz analizy aktów prawnych. Zdiagnozowano również wydajność fiskalną podatków i opłat lokalnych oraz przedstawiono skutki finansowe obniżenia górnych stawek podatkowych, udzielenia ulg i zwolnień, umorzeń, rozłożenia na raty oraz odroczenia terminu płatności przez gminy w relacji do dochodów ogółem i dochodów własnych w latach 2008–2017. Przeprowadzona analiza pokazała, że stosowane przez gminy władztwo podatkowe skutkowało zmniejszeniem dochodów budżetowych tych jednostek. Organy gmin decydowały się w szczególności na zmniejszanie górnych stawek podatkowych.
Municipalitiesin order to fulfill their tasks and achieve social and economic goals. need to have an adequate level of public revenue. Local taxes and fees are of significant importance in this context, because in their scope local authorities have a given tax authority scope. They can apply tax breaks and exemptions, set tax rates, or cancel tax arrears. The article assumes a research hypothesis that the scope of tax authority granted to municipalities affects the reduction of budget revenue of these units. The aim of the article is to analyze and assess the impact of tax authorities’ municipalities on the budget of these units in Poland. For this purpose, a critical analysis of the subject literature and the analysis of legal acts was made. The tax efficiency of local taxes and charges was also diagnosed and the financial consequences of lowering upper tax rates, granting reliefs and redundancies, redemptions, spreading into installments and postponing payment terms by municipalities in relation to total revenues and own revenues in 2008–2017 were presented. The analysis showed that the tax authorities applied by the municipalities resulted pozoin a decrease in budgets revenue of these units. The municipal authorities decided in particular to reduce the upper tax rates.
Źródło:
Studia i Materiały; 2019, 1(30); 56-66
1733-9758
Pojawia się w:
Studia i Materiały
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:
The historical legal relationship between the establishment of tax and decentralization processes within the first state entities on the territory of Ukraine
Autorzy:
Poliakov, Oleksandr
Powiązania:
https://bibliotekanauki.pl/articles/1933347.pdf
Data publikacji:
2021-06-30
Wydawca:
Wydawnictwo Adam Marszałek
Tematy:
Decentralization
taxation
distribution of power
people’s power
tax authorities
local finance
local taxes and fees
Opis:
The scientific article is devoted to the issue of the disclosure of the processes of establishment and development of decentralization and taxation during the times of the Ants State, Kievan Rus and Principality of Galicia-Volhynia, as well as the determination of the relationship between these two processes. Due to the study of the topic of the article through the prism of various historical developments, it is possible to trace the formation and development of the tax institute in the first state institutions on the territory of modern Ukraine, as well as the form of the exercise of the people’s power and its significance in the decision-making of both state-wide decisions and the resolution of issues of local importance. The role and significance of local authorities and issues that could be resolved by the then bodies of the people’s administration are revealed, and at the same time relations between the central authorities and the authorities of territorial communities are covered. Attention is paid to the law enforcement in the development of the people’s administration, taxation and their relationship between the state entities of the investigated historical epochs. Among other things, the article is devoted to establishment of a clear link between the gradual transition of power from the bodies of the people’s rule to the central apparatus in the person of the prince and his surroundings and, as a result, the necessity of permanent resources, at the expense of which it would be possible to keep them. The article analyzes the reasons for the necessity of revenue receipts and the main types of revenue receipts of the time, as well as the bodies on which the duties of tax collection were imposed. Attention is paid to the definition of such tax characteristics as collection bodies, collection form, documentary fixing and further distribution and use of taxes. As a conclusion of the research, the author has formed a table with indication of the basic types of revenue receipts of a given period and level of decentralization in such period, and also has made generalization of the connection of these two processes.
Źródło:
Reality of Politics; 2021, 16; 107-118
2082-3959
Pojawia się w:
Reality of Politics
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Wybrane uwagi do uchwalonego zakazu świadczenia przez doradcę podatkowego usług dla organów podatkowych
Selected comments on the enacted ban of providing services by a tax advisor to the tax authorities
Autorzy:
Lachowicz, Marcin
Powiązania:
https://bibliotekanauki.pl/articles/28761957.pdf
Data publikacji:
2022-04-19
Wydawca:
Instytut Studiów Podatkowych Modzelewski i wspólnicy
Tematy:
uchwała
Zjazd Doradców Podatkowych
czynności doradztwa podatkowego
Resolution
Congress of Tax Advisors
tax advisory activities
Opis:
W trakcie ostatniego Krajowego Zjazdu Doradców Podatkowych została przyjęta uchwała, która wprowadza zakaz świadczenia przez doradcę podatkowego usług na rzecz organów podatkowych w związku z rozstrzyganiem indywidualnych spraw podatników. Uchwała ta budzi szereg wątpliwości odnośnie do jej zgodności z obowiązującym prawem. Interesujący jest dalszy los tej uchwały i skutki jej e wentualnego stosowania w praktyce.
A resolution which bans of providing services by a tax advisor to the tax authorities in connection with the deciding on the taxpayers’ individual cases was adopted during the last National Congress of the Tax Advisors. This resolution raises a number of questions in relation to its compliance with the applicable law. The further fate of this resolution and the effects of its possible application in practice are interesting.
Źródło:
Doradztwo Podatkowe Biuletyn Instytutu Studiów Podatkowych; 2022, 4(308); 31-33
1427-2008
2449-7584
Pojawia się w:
Doradztwo Podatkowe Biuletyn Instytutu Studiów Podatkowych
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Charakterystyka kontroli skarbowej jako organu wykonawczego władz skarbowych w II Rzeczypospolitej Polskiej
The Characterisation of the Tax Inspection as the Executive Organ of the Tax Authorities in the Second Polish Republic
Autorzy:
Münnich, Monika
Powiązania:
https://bibliotekanauki.pl/articles/1871180.pdf
Data publikacji:
2019-11-14
Wydawca:
Katolicki Uniwersytet Lubelski Jana Pawła II. Towarzystwo Naukowe KUL
Opis:
Tax Inspection that functioned in the structure of the Second Polish Republic was the executive organ of the tax authorities in the first instance of the then tax administration. It is a uniformed and armed formation of a quasi-police character. Generally speaking, tax inspectors were supposed to provide a permanent supervision and control production and turnover of excise-alcoholic products, as well as other products that were submitted to special procedures of limitation with regard to their production and turnover. These activities correspond to the contemporary tax supervision.
Źródło:
Roczniki Nauk Prawnych; 2005, 15, 2; 131-144
1507-7896
2544-5227
Pojawia się w:
Roczniki Nauk Prawnych
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Znaczenie wybranych dochodów podatkowych pobieranych przez organy podatkowe w województwie mazowieckim w dochodach budżetu państwa
Importance of selected tax revenues collected by tax authorities in Mazowieckie voivodship in state budget revenues
Autorzy:
Furman, Łukasz
Powiązania:
https://bibliotekanauki.pl/articles/534264.pdf
Data publikacji:
2017-12-19
Wydawca:
Uniwersytet Rzeszowski. Wydział Ekonomii
Tematy:
tax
budget
participation
income taxes
Opis:
This article discusses the issue of budgetary revenue obtained in the years 2012 - 2016 in the Mazowieckie Province with: personal income tax, corporate income tax, income tax on goods and services. Revenue accrued in the said administrative unit was charged to all revenue generated in the central budget. Finally, conclusions from the analysis have been presented, which indicate that the importance of tax revenue transferred directly from the tax authorities to the central budget is growing.
Źródło:
Przedsiębiorstwo i Region; 2017, 9; 58-68
2080-458X
Pojawia się w:
Przedsiębiorstwo i Region
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Niepodległość kosztuje. Początki podatku dochodowego w II Rzeczypospolitej
The cost of independence. The beginnings of income tax in Inter-war Poland
Autorzy:
Górski, Michał
Powiązania:
https://bibliotekanauki.pl/articles/621552.pdf
Data publikacji:
2018
Wydawca:
Uniwersytet w Białymstoku. Wydawnictwo Uniwersytetu w Białymstoku
Tematy:
podatek dochodowy, II Rzeczpospolita, pobór podatków, administracja skarbowa
income tax, Second Republic of Poland, tax collecting, tax authorities
Opis:
For the reborn country in 1918, obtaining adequate revenues was necessary to maintain independence, particularly in relation to the cost of rebuilding the country’s military. The basic issue here was determining the shape of taxation imposed on the citizens. Income tax distinguished itself among other direct taxes as, hitherto, it was unknown in the territories of the former Russian partition, i.e. in the largest part of the country. The controversy it created was not aroused by the fact of introducing the new tax (it was widely supported by political elites) but rather by the solutions adopted regarding the application of tax thresholds and exemptions; serving to clearly illustrate the problems and dilemmas associated with creating an economic and social policy in the new Poland.
Dla odrodzonego państwa uzyskanie odpowiednich przychodów było niezbędne dla utrzymania niepodległości, w szczególności z powodów ogromnych wydatków wojenne. Podstawową kwestią z tym związaną było ustalenie kształtu opodatkowania ludności. Wśród nakładanych podatków bezpośrednich od początku wyróżniał się podatek dochodowy – nieznany na ziemiach dawnego zaboru rosyjskiego, tj. na większości terytorium państwa. Kontrowersje budził nie tyle sam fakt jego wprowadzenia (jego idea miała duże poparcie wśród elit politycznych), ale rozwiązania przyjęte odnośnie do zastosowania progów podatkowych oraz zwolnień, gdyż to one skupiały jak w soczewce problemy i dylematy związane z tworzeniem polityki gospodarczej i społecznej odrodzonej Polski.
Źródło:
Miscellanea Historico-Iuridica; 2018, 17, 1; 93-108
1732-9132
2719-9991
Pojawia się w:
Miscellanea Historico-Iuridica
Dostawca treści:
Biblioteka Nauki
Artykuł
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