| Tartalom: |
http://hdl.handle.net/20.500.12944/18805 |
| Archívum: |
Közszolgálati Tudásportál |
| Gyűjtemény: |
Folyóiratok, folyóiratcikkek
Public Governance, Administration and Finances Law Review
|
| Cím: |
Excise Tax Reform in Poland on Electronic Cigarettes and Heated Tobacco Products and Personal Income Tax Reform
|
| Létrehozó: |
Popławski, Mariusz
|
| Kiadó: |
Ludovika Egyetemi Kiadó
Budapest
|
| Téma: |
tax reform
public consultations
excise tax
electronic cigarettes
heated tobacco products
personal income tax
Társadalomtudományok
Társadalomtudományok/Közgazdaságtudományok
|
| Tartalmi leírás: |
The purpose of the paper is to present the most important changes to the laws on excise tax and personal income tax (PIT) made in Poland in 2022 Due to the importance of these changes, they can be considered tax law reforms The changes to the excise tax may not only affect the amount of taxes levied but may also influence the health-related behaviour of Poles in the coming years The changes to the PIT may affect as many as 18 million taxpayers. The main purpose of this paper is to verify two research hypotheses: first, that public consultations do not have any impact on the shape of the tax law being developed; and second, if the legislator adopts a tax law quickly, it will very likely contain many errors, the consequences of which may be serious.
|
| Típus: |
info:eu-repo/semantics/other
|
| Formátum: |
application/pdf
|
| Azonosító: |
nke:2498-6275
nke:2786-0736
nke:10.53116/pgaflr.2022.1.4
nke:33215542
nke:Public Governance, Administration and Finances Law Review
nke:7
nke:1
|
| Létrehozó: |
info:eu-repo/semantics/openAccess
|
