1,720,967 research outputs found
Relief for natural disaster or relief for damage caused by an adverse weather event – an analysis of the problem
No full textThe article concerns the natural disaster relief occurring in the construction of the agricultural tax. The author analysed the legitimacy of the above relief in the context of a specific character of the agricultural tax. This allowed for an assessment to be made of both the current legal provisions regulating the relief and those in force in the former state of law. On this basis, de lege ferenda conclusions were drawn
Wartość niejedno ma imię, czyli kilka uwagna temat podstawy opodatkowania w podatku od nieruchomości typu ad valorem
No full textKoncepcje opodatkowania nieruchomości rolnych w wybranych krajach europejskich – wnioski dla Polski
Full text linkDziecko jak kryterium przyznania preferencji w podatku dochodowym wybranych państw europejskich
Full text linkArtykuł ukazał się w książce: Preferencje podatkowe, B. Kucia -Guściora, M.Burzec (red.), Lublin 2013The article rises the question of the tax preferences included in the construction of the personal income tax in selected European countries such as Belgium, France, Spain, Luxembourg, Germany, Portugal, and Italy. It has shown two types of preferences, which consist of deduction of taxable base or abatement of tax. The article discusses only those tax reliefs which are given for childcare or expenses directly incurred by a child.Marcin Burze
Les conceptions dans le domaine de la taxation de la disposition à titre gratuit de la succession et de la donation en Slovaquie
Full text linkMarcin Burze
SWEET OR SOUR? THE REAL TASTE OF THE POLISH SUGAR TAX
No full textThe negative impact of excessive consumption of sugars on human health makes it necessary to change dietary trends. Among the many instruments used in this regard are taxes imposed on unhealthy foods, including sweetened beverages. Taxes imposed on sweetened beverages are commonly referred to as sugar taxes. It is assumed that their purpose is to change consumer habits. Thus, in the case of a sugar tax, the fiscal objective is replaced by a stimulus objective. It should be noted that individual European countries are increasingly bold in introducing so-called sugar taxes into their tax systems. This was also the case in Poland, where a levy on foodstuffs imposed on sweetened beverages was introduced as of 1 January 2021. The aim of this article is therefore to verify the assumptions of the legislature, that considered the levy on foodstuffs to be an effective instrument with the purpose of reducing the consumption of sugars. However, this objective does not seem to have been fully realized. An analysis of the design elements of the levy on foodstuffs as well as of the figures shows that the levy does not entirely change consumer preferences. Despite this, paradoxically, the introduction of the levy has resulted in a reduction in the consumption of sugars contained in sweetened beverages
TAX PREFERENCES IN THE CZECH AND POLISH PERSONAL INCOME TAXES
No full textArticle presents tax preferences in Czech Republic and Poland in the comparative aproach. The aim of the comparative study is to show how particular problems can be tackled by different countries by different measures. Both in Poland and the Czech Republic it is possible to identify common problems in the area of the tax law. One of such problems is an appropriate shape of tax preferences within the income tax contruction. The aim of the present article is to demonstrate how Poland and the Czech Republic, by shaping tax preferences within the construction of the income tax, tackle the problem of the taxpayer’s ability to pay. Further, it is shown how the two countries, by means of tax instruments, supplement their policy in areas as important as pro-family policy, supporting subjects implementing public tasks, the pension system, policy on people with disabilities, and housing policy
The Concept of Tourist Tax Imposed in Italy
No full textW artykule omówiony został podatek turystyczny nakładany we Włoszech na osoby przebywające tymczasowo w miejscowościach turystycznych. W celu dokładnego przedstawienia poszczególnych elementów konstrukcyjnych powyższej daniny analizie poddane zostało kilkadziesiąt uchwał włoskich rad gmin. Celem opracowania jest wskazanie na różne możliwości kształtowania elementów konstrukcyjnych danin nakładanych na turystów. Jest to o tyle istotne, gdyż w pewnych aspektach, regulacje włoskie uwypuklają mankamenty polskich przepisów prawa na podstawie których nakładane są opłaty obciążające turystów
Cooperative Compliance in Poland: The Question of Equality
Full text linkAn increasing number of tax jurisdictions are implementing the concept of cooperative compliance into their tax systems. It aims to improve tax compliance by building an enhanced relationship between tax authorities and taxpayers. In principle, the programme is aimed at large taxpayers capable of engaging in aggressive tax optimization that is detrimental to state revenue. Dedicating the programme exclusively to large taxpayers may raise doubts about whether it violates the principle of equality before the law. In Poland, the legislation governing the cooperative compliance programme was introduced on July 1, 2020. As in other countries, it was targeted at large taxpayers. The article therefore discusses the question whether the Polish legal regulations on cooperative tax compliance are in line with the constitutional principle of equality
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