- Tytuł:
-
Podatek od wydobycia niektórych kopalin w Polsce na tle doświadczeń zagranicznych
Tax on Extraction of Certain Minerals as a Source of Public Revenue in Poland in Comparison with the Experience of Foreign Countries - Autorzy:
- Połczyński, Jacek
- Powiązania:
- https://bibliotekanauki.pl/articles/588521.pdf
- Data publikacji:
- 2014
- Wydawca:
- Uniwersytet Ekonomiczny w Katowicach
- Tematy:
-
Eksploatacja kopalin
Opodatkowanie
Podatki
Prawo podatkowe
Rynek miedzi
Copper market
Ores exploitation
Tax regulations
Taxation
Taxes - Opis:
- Tax on extraction of certain minerals was levied in Poland on 18 April 2012. From the beginning this tax was assessed as a controversial source of central budget revenue. Tax burden and especially tax scale were judged as too high and defective. The new tax is levied only on extraction of copper and silver, which narrows the tax subject. As a result the number of taxpayers is extremely limited to one important object - KGHM Polska Miedź S.A. This company for many years belongs to the group of most fiscally effective corporate income taxpayer's in Poland. Tax on extraction of certain minerals constitutes another significant fiscal burden for business profits which hampers the ability to invest in the long term. The level of tax revenue generated from this source so far has been relatively low in comparison to main tax sources of central budget. From another point of view the level of tax revenues was not symbolic and in the period of global financial crisis should be respected. In the near future taxation subject of the considered tax will be probably extended to other types of natural resources and fuels such as shale gas or other form of hydrocarbons. Potentially the tax revenue generated by this form of taxation could be enormous, just like in many other countries (e.g. Russia, Chile, Norway). The increasing role of tax on extraction of certain minerals revenue is unavoidable due to the raising needs of central budget, which cannot be fulfill in a simple way because of mechanical increase of indirected taxes. On the other hand, taxes on natural resources will probably curb the development process of mining industry in Poland. In conclusion, the level of tax on extraction of certain minerals is not optimal or efficient. Changes in the level of tax burden seem to be necessary.
- Źródło:
-
Studia Ekonomiczne; 2014, 186 cz 2; 89-100
2083-8611 - Pojawia się w:
- Studia Ekonomiczne
- Dostawca treści:
- Biblioteka Nauki
Artykuł