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Wyświetlanie 1-10 z 88
Tytuł:
Luka w podatku od towarów i usług oraz sposoby jej ograniczania
Autorzy:
Małecka-Ziembińska, Edyta
Powiązania:
https://bibliotekanauki.pl/articles/630273.pdf
Data publikacji:
2017
Wydawca:
Szkoła Główna Handlowa w Warszawie
Tematy:
Value Added Tax (VAT), Tax gap, Tax fraud
Opis:
The study focuses on the concept and components of the tax gap. In addition, the article presents an estimate of the gap in the value added tax in the European Union for the years 2000-2013. With regard to the Poland, it also identifies the causes of the gap occurrence and actions aimed at reducing its size.
Źródło:
Kwartalnik Kolegium Ekonomiczno-Społecznego Studia i Prace; 2017, 1; 45-60
2082-0976
Pojawia się w:
Kwartalnik Kolegium Ekonomiczno-Społecznego Studia i Prace
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Zasady opodatkowania umów sprzedaży maszyn rolniczych przez rolników ryczałtowych
Taxation rules regarding contracts of sale of agricultural machinery by flat-rate farmers
Autorzy:
Kulicki, Jacek
Powiązania:
https://bibliotekanauki.pl/articles/2206810.pdf
Data publikacji:
2019
Wydawca:
Kancelaria Sejmu. Biuro Analiz Sejmowych
Tematy:
farmer
Value Added Tax
rolnik
podatek VAT
Opis:
Contract of sale of agricultural machinery, concluded between two flat-rate farmers (the seller and the purchaser) will not be subject to the tax on civil law transactions. A farmer conducting a business activity – within the meaning of the VAT Act – may benefit from an exemption from the VAT tax as a flat-rate farmer (who delivers agricultural products originating from own agricultural activity or provides agricultural services), as well as a personal exemption which is described in the act regarding the so-called small taxpayers.
Źródło:
Zeszyty Prawnicze BAS; 2019, 1(61); 193-199
1896-9852
2082-064X
Pojawia się w:
Zeszyty Prawnicze BAS
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
W sprawie transpozycji art. 168 lit. a dyrektywy 2006/112/WE Rady do ustawy o podatku od towarów i usług
Evaluation of the proposal to amend the VAT Act as regards the right to reduce the amount of tax due
Autorzy:
Dzwonkowski, Henryk
Powiązania:
https://bibliotekanauki.pl/articles/2206811.pdf
Data publikacji:
2019
Wydawca:
Kancelaria Sejmu. Biuro Analiz Sejmowych
Tematy:
petition
Value Added tax
petycja
podatek VAT
Opis:
The evaluated petition applies to including in the act the right to reduce the amount of tax due by the amount of the calculated tax, in particular a different regulation concerning of the time limit, in which the right to reduce the amount of tax due by the amount of the calculated tax is executable. According to the author, the request to amend such provisions may be inconsistent with provisions of the VAT Directive. The current transposition of the Directive’s provisions into the Polish tax system is not defective.
Źródło:
Zeszyty Prawnicze BAS; 2019, 1(61); 200-204
1896-9852
2082-064X
Pojawia się w:
Zeszyty Prawnicze BAS
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
The issue of taxation with value added tax concerning medical care services provided by speech therapists in light of the interdisciplinary nature of the profession of a speech therapist
Autorzy:
Drezno, Konrad
Powiązania:
https://bibliotekanauki.pl/articles/1595865.pdf
Data publikacji:
2020
Wydawca:
Uniwersytet Szczeciński. Wydawnictwo Naukowe Uniwersytetu Szczecińskiego
Tematy:
value added tax
speech therapist
tax law
medical care
Opis:
Due to the lack of a statutory definition and due to the interdisciplinary nature of the profes¬sion of a speech therapist, there have been doubts regarding its classification as a medical or paramedical profession. The above is, in fact, of crucial significance from the point of view of tax provisions, since medical care services provided by medical or paramedical facilities, on the condition of fulfilling specific requirements, can enjoy VAT exemption. Unfortunately, there is no definition of medical care in the EU and domestic law, and the requirements nec- essary to exempt a given service from the discussed tax have not been sufficiently specified. This publication, using a dogmatic method, by hitherto not conducted in literature analysis, was aimed at answering the question of whether medical care services provided by speech therapists are exempt from value added tax. Having achieved the aforementioned objective, the paper explicitly indicates that a speech therapist is a medical profession pursuant to the tax law provisions. The paper also leads to the conclusion that, in principle, medical care services provided by speech therapists are subject to exemption from VAT.
Źródło:
Acta Iuris Stetinensis; 2020, 29, 1; 5-16
2083-4373
2545-3181
Pojawia się w:
Acta Iuris Stetinensis
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Management of the taxation on tourism operators, an important component of revenues and investments in the tourism sector
Autorzy:
Borici-Kraja, Ylvije
Osmani, Elez
Powiązania:
https://bibliotekanauki.pl/articles/1035870.pdf
Data publikacji:
2012
Wydawca:
Academicus. International Scientific Journal publishing house
Tematy:
tax rates
tourism
competitive advantage
competitiveness
value added tax
Opis:
We are trying to bring here the importance that tourism taxation has. Based on the fact that tourism industry is becoming one of the most important branches of the economy, it is essential to find the best solution, the best taxes rates that would encourage tourism development, and the most important part is that this funds should be used to invest, to refund tourism industry. In this way we will have an increase of the income from the tourism. Of course, a strong taxation system will have negative impact on tourism industry. High rates of taxes would have negative impact on competitiveness, and would be a great disaster towards competitiveness and incomes. It is extremely important, to do the best towards the tax system, in this way the tourism could be encouraged. To better understand the system taxation in tourism we did the SWOT analyses. Based on these analysis we are going to bring here some conclusions and recommendations.
Źródło:
Academicus International Scientific Journal; 2012, 06; 126-135
2079-3715
2309-1088
Pojawia się w:
Academicus International Scientific Journal
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Determinants of the VAT gap - part 2
Autorzy:
Hoza, Beata
Powiązania:
https://bibliotekanauki.pl/articles/19233674.pdf
Data publikacji:
2022-12-30
Wydawca:
Wyższa Szkoła Finansów i Prawa w Bielsku-Białej
Tematy:
tax gap
vat gap
Value Added Tax (VAT)
tax frauds
Opis:
The purpose of the paper is to identify the determinants of the gap in Value Added Tax and to assess the measures already taken in order to seal this gap. A thorough understanding of the VAT gap mechanism will facilitate the implementation of appropriate measures to limit the scale of occurrence of tax offenses. Determinants of the VAT gap do not only embrace tax fraud and tax evasion, although these two factors are the most important and are sometimes even identified with the concept of VAT gap. (presented are in Part 1 of this article). The size of the gap is also affected by other factors such as methodological errors, cyclical factors, gray area, problems with financial liquidity and bankruptcy of taxpayers. Their importance and problems with estimation will be presented in this part of the article.
Źródło:
Zeszyty Naukowe Wyższej Szkoły Finansów i Prawa w Bielsku-Białej; 2022, 26, 4; 125-130
2543-9103
2543-411X
Pojawia się w:
Zeszyty Naukowe Wyższej Szkoły Finansów i Prawa w Bielsku-Białej
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Reducing the Vat Gap in Poland
Autorzy:
Simińska-Domańska, Katarzyna
Powiązania:
https://bibliotekanauki.pl/articles/2034613.pdf
Data publikacji:
2019-07-31
Wydawca:
Wyższa Szkoła Finansów i Prawa w Bielsku-Białej
Tematy:
Value Added Tax
tax audits
frauds
reducing the VAT gap
Opis:
The main goal of the paper is to study the effectiveness of legal changes introduced in 2016 which were aimed at reduction of the VAT gap in Poland. The study consists of a normative, legal and quantitative analysis of data provided by the Ministry of Finance and shows the financial scale of VAT gap reduction. The thesis put forward in the paper assumes that the changes in law introduced in 2016 made it possible to effectively reduce the VAT gap in Poland and to tighten the system of VAT collection. The author managed to confirm the thesis in the course of the conducted research. The paper also emphasizes that the Polish tax on goods and services is well harmonized with its EU counterpart. Also the activities aimed at combating the phenomenon of VAT fraud seem to have brought positive results. At the same time, the central invoice register which is due to be implemented in July 2019, is expected to be a significant improvement.
Źródło:
Zeszyty Naukowe Wyższej Szkoły Finansów i Prawa w Bielsku-Białej; 2019, 2; 39-44
2084-1809
Pojawia się w:
Zeszyty Naukowe Wyższej Szkoły Finansów i Prawa w Bielsku-Białej
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Tax changes in the Czech Republic in the COVID-19 pandemic
Autorzy:
Zelenská, Taťána
Bellová, Jana
Powiązania:
https://bibliotekanauki.pl/articles/2129153.pdf
Data publikacji:
2022-09-09
Wydawca:
Katolicki Uniwersytet Lubelski Jana Pawła II
Tematy:
real estate tax
road tax
income tax
value added tax
excise tax
Opis:
The covid-19 pandemic has since March 2020 led to declarations of several states of emergency, to shutting down of schools, restrictions on gatherings as well as many business activities, with the aim to stopping the spread and transfer of the virus. Apart from the program of compensation bonuses, program Antivirus, postponing of the electronic sales record and so on, the state has reacted to the situation through tax legislation.The presented paper defines some steps as a result of the pandemic that are connected to tax law, these being specifically real estate tax, road tax, value added tax and excise tax.
Źródło:
Review of European and Comparative Law; 2022, 50, 3; 163-179
2545-384X
Pojawia się w:
Review of European and Comparative Law
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
German tax consolidation regimes in an international comparison
Autorzy:
Hybka, Małgorzata Magdalena
Powiązania:
https://bibliotekanauki.pl/articles/20874780.pdf
Data publikacji:
2020-01-19
Wydawca:
Szkoła Główna Handlowa w Warszawie. Kolegium Zarządzania i Finansów
Tematy:
fiscal consolidation
Germany
corporate income tax
trade tax
value added tax
Opis:
The tax climate of a jurisdiction may encourage or discourage potential investors. There are many tax factors taken into account by multinational enterprises when making location decisions. One of those factors is the possibility of creating a group for tax purposes. Consolidation allows two or more companies to be potentially considered as a single entity for tax purposes. The European Union and OECD member states offer tax grouping regimes on different conditions. This article reviews the German tax consolidation model and discusses requirements and options for that consolidation. Moreover, it compares German consolidation rules with the ones implemented in selected countries. The methodology of this article is determined by the research objectives and the research topic. The requirements for tax consolidation are specified in the law implemented in European countries. Hence, this article includes a legislative analysis of the regulations comprised in selected national acts. It also reviews the literature on the topic analysed, along with the statistical data collected by the German Federal Ministry of Finance in regard to the tax groups and their functioning.
Źródło:
Journal of Management and Financial Sciences; 2019, 38; 85-97
1899-8968
Pojawia się w:
Journal of Management and Financial Sciences
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Taxation and its effect on foreign direct investments – the case of Romania
Autorzy:
Nistor, Ioan-Alin
Păun, Dragoș
Powiązania:
https://bibliotekanauki.pl/articles/951008.pdf
Data publikacji:
2013
Wydawca:
Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu
Tematy:
taxation
revenues
company income tax
value added tax
foreign direct investments
Opis:
This paper focuses on the link between taxation and foreign direct investments and the struggle of governments to create a tax regime that would attract investors on the one hand and on the other hand increase revenues. The paper wants to test if the economic development of a country represented in consumption (measured in VAT income for the country) and production (measured in the change in Corporate Income Tax) would create an increase in Foreign Direct Investments. Based on a series of models of multiple regressions we test if the FDI is influenced by income obtained through Corporate Income Tax and Value Added Tax.
Źródło:
Financial Sciences. Nauki o Finansach; 2013, 3 (16); 37-47
2080-5993
2449-9811
Pojawia się w:
Financial Sciences. Nauki o Finansach
Dostawca treści:
Biblioteka Nauki
Artykuł
Wyświetlanie 1-10 z 88

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