Temat: sugar tax - Katalog OPAC zbiorów

Skocz do pozycji: 1.

Tytuł:: Indirect Taxation: Assessing the Impact of the Sugar Tax in Poland
Autorzy:: Rosiński, Rafał
Mundziel, Julia
Powiązania:: https://bibliotekanauki.pl/articles/36085540.pdf
Data publikacji:: 2024
Wydawca:: Uniwersytet Łódzki. Wydawnictwo Uniwersytetu Łódzkiego
Tematy:: sugar tax
fiscal and non-fiscal function
indirect tax
Opis:: The purpose of the article. In 2019, Poland introduced a sugar tax that encompassed food products, including beverages. Since the sugar tax is a form of indirect taxation, consumers bear its burden in the price of the purchased product. In response, businesses often adjust prices or reduce product quantities to offset their costs. This article aims to characterize the fiscal and non-fiscal significance of the sugar tax and to illustrate its impact on the financial situation of a selected soft drink industry enterprise. Methodology. The applied research methods include a literature review analysis, analysis of legal acts and financial data analysis. Results of the research. The impact of the sugar tax on a company can be diverse and dependent on various factors. Its fiscal and non-fiscal nature means that, on the one hand, the goal is to reduce the consumption of "harmful products" to improve public health by reducing sugar intake and addressing health problems related to excessive consumption of sugary beverages. On the other hand, it aims to generate additional revenue for the state budget. It also has implications for the financial situation of the company.The results of the analysis indicate that the sugar tax, due to its pass-through nature, remains neutral for businesses, without adversely affecting revenue, profitability or financial liquidity.
Źródło:: Finanse i Prawo Finansowe; 2024, 1, 41; 83-95
2391-6478
2353-5601
Pojawia się w:: Finanse i Prawo Finansowe
Dostawca treści:: Biblioteka Nauki

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Skocz do pozycji: 2.

Tytuł:: Opodatkowanie niepożądanej społecznie konsumpcji. Wprowadzenie do tematyki
Taxation of socially undesirable consumption. An introduction
Autorzy:: Brzeziński, Bogumił
Powiązania:: https://bibliotekanauki.pl/articles/2123426.pdf
Data publikacji:: 2021-03-30
Wydawca:: Uniwersytet Łódzki. Wydawnictwo Uniwersytetu Łódzkiego
Tematy:: prawo podatkowe
opodatkowanie
podatek „od grzechu”
podatek cukrowy
tax law
taxation
sin tax
sugar tax
Opis:: Współcześnie można zaobserwować zjawisko wprowadzania do systemów podatkowych wielu państw podatków od towarów i usług uznanych za społecznie niepożądane. Należą one do kategorii podatków akcyzowych. Ich przedmiotem jest niezdrowa żywność – przede wszystkim napoje orzeźwiające z dodatkiem cukru, dania nasycone tłuszczem, środkami utrwalającymi smak, generalnie: jedzenie śmieciowe. W Polsce podatkiem tego rodzaju jest obowiązujący od 2021 r. podatek cukrowy. Artykuł poświęcony jest zarysowaniu organizacyjnych i prawnych aspektów funkcjonowania tej kategorii podatków oraz konsekwencji ich funkcjonowania, a zwłaszcza możliwości wpływania na skalę niepożądanej konsumpcji i jej ograniczania ze względu na potrzeby ochrony zdrowia społeczeństwa.
Nowadays, one can observe the phenomenon of introducing into the tax systems of many countries taxes on goods and services considered socially undesirable. They belong to the category of excise duties. Their subject is unhealthy food – mainly refreshing drinks with sugar added, fatty meals, flavor enhancers etc. (junk food). In Poland, this type of tax is the sugar tax applicable from the beginning of 2021. The article is devoted to the organizational and legal aspects of the functioning this category of taxes and the consequences of their functioning, especially the possibility of influencing the scale of undesirable consumption and its reduction due to the needs of protecting the health of the society.
Źródło:: Kwartalnik Prawa Podatkowego; 2021, 1; 9-24
1509-877X
Pojawia się w:: Kwartalnik Prawa Podatkowego
Dostawca treści:: Biblioteka Nauki

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Skocz do pozycji: 3.

Tytuł:: The theory of welfare economics and tax regulations: an empirical example of Pigouvian taxes
Autorzy:: Błaszczak, Barbara
Powiązania:: https://bibliotekanauki.pl/articles/49053346.pdf
Data publikacji:: 2024-04-20
Wydawca:: Uniwersytet Warszawski. Wydawnictwa Uniwersytetu Warszawskiego
Tematy:: Pigouvian tax
tax law
economic analysis of law/law and economics
welfare economics
sugar tax
Opis:: The aim of this paper is to present the impact of the economic theories and empirical studies on the contemporary tax laws and regulations in numerous jurisdictions, based on a case study of the economic concept of Pigouvian taxes which stems from the neoclassical theory of welfare economics. The author presents the theoretical concept of the Pigouvian taxation and its econometric verification and tries to demonstrate that the empirical examples of the implementation of such fiscal instruments have proved to be effective based on the quantitative assessment. However, serious deficiencies in the methodology of empirical studies on this phenomenon can also be identified, which affects the possibility of assessing the potential practical implications of introducing such mechanisms. Nevertheless, as the author demonstrates by referring to the World Bank data, the discussed concept significantly influences contemporary tax law in many countries and is a source of inspiration for many tax jurisdictions. The analysis carried out in this paper indicates that not every implementation and post-hoc evaluation of economic theory implemented into tax systems can be effectively studied with the use of economic analysis of law; when analysing regulations introduced to influence the behaviour of individuals, it is also necessary to take into account the research in other disciplines, for example psychology and sociology, even if the inspiration for the regulations in question was well-grounded and developed in economic theories. For this reason, it can be argued that economic analysis of law, also referred to as law and economics, although a valuable cognitive approach, should never be the only basis of analysis, even if a regulation in question has a strictly economic origin.
Źródło:: Studia Iuridica; 2024, 102; 23-35
0137-4346
Pojawia się w:: Studia Iuridica
Dostawca treści:: Biblioteka Nauki

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