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Taxes in a retrospective and prospective context Cover Image

Podatki w ujęciu retrospektywnym i perspektywicznym
Taxes in a retrospective and prospective context

Contributor(s): Edyta Małecka-Ziembińska (Editor)
Subject(s): Politics / Political Sciences, Economy, Law, Constitution, Jurisprudence, National Economy, Supranational / Global Economy, Business Economy / Management, Energy and Environmental Studies, Economic policy, Environmental and Energy policy, Economic development, Law on Economics, EU-Accession / EU-DEvelopment, Financial Markets, Public Finances, Fiscal Politics / Budgeting, Accounting - Business Administration, Marketing / Advertising, ICT Information and Communications Technologies, Business Ethics, Globalization, EU-Legislation
Published by: Wydawnictwo Uniwersytetu Ekonomicznego w Poznaniu
Keywords: prawo podatkowe;podatki;audyt;Unia Europejska (UE);cyfryzacja;gospodarka 4.0;finanse publiczne;kontrola podatkowa;zrównoważony rozwój;zachowania konsumenckie;Giełda Papierów Wartościowych w Warszawie;podatek katastralny;opłata cukrowa;opłata ekologiczna;
Summary/Abstract: Monografia obejmuje aktualne zagadnienia z zakresu polskiego, unijnego i międzynarodowego prawa podatkowego. W pierwszej części książki rozważania koncentrują się na procedurach, instytucjach i instrumentach podatkowych już zaimplementowanych. Druga część dotyczy niedawno wprowadzonych rozwiązań podatkowych lub parapodatkowych, których skutki dla gospodarki lub społeczeństwa dopiero w przyszłości będą odczuwalne, bądź propozycji rozwiązań podatkowych. Niektóre z poruszanych tematów są obecne w dyskursie naukowym od wielu lat, jednak nie zostały wyczerpane ani nie osiągnięto w ich zakresie konsensusu (np. podatek katastralny czy opodatkowanie ekologiczne) lub dane rozwiązanie ma charakter koncepcyjny w Polsce, podczas gdy w innych państwach zostało już wdrożone (np. podatek od transakcji finansowych). Publikacja jest adresowana do osób zainteresowanych aktualnymi wyzwaniami i trendami w opodatkowaniu na poziomie krajowym, europejskim i światowym, w tym studentów kierunków prawnych i ekonomicznych.

  • E-ISBN-13: 978-83-8211-116-3
  • Print-ISBN-13: 978-83-8211-115-6
  • Page Count: 250
  • Publication Year: 2022
  • Language: Polish
Audyt podatkowy jako zewnętrzny mechanizm nadzorczy

Audyt podatkowy jako zewnętrzny mechanizm nadzorczy
(Tax audit as an external supervisory mechanism)

  • Author(s):Edyta Małecka-Ziembińska
  • Language:Polish
  • Subject(s):Economy, Business Economy / Management, Law on Economics, Public Finances, Accounting - Business Administration, Business Ethics
  • Page Range:15-26
  • No. of Pages:12
  • Keywords:Program Współdziałania;wewnętrzny nadzór podatkowy;audyt podatkowy;doradztwo podatkowe;
  • Summary/Abstract:Purpose: The purpose of the chapter is to identify, characterize and compare types of tax audit and their location in the structure of the internal tax supervision framework. In addition, the role of tax advisory companies, audit companies, tax advisers and statutory auditors in this processwas highlighted. Design/methodology/approach: To achieve the purpose, an analysis of legal acts was used, including in particular the Tax Ordinance, as well as the documents of the National Revenue Administration (KAS) operationalizing the shape of the Cooperation Programme and its components. Initial data on the number of cooperation agreements and entities submitting applications for such agreements were also collected and analysed. Findings: In the light of the presented analyses and statistics, the tax audit institution is at the initial stage of development. In the case of an audit carried out by the Head of KAS, only pre-audit procedures are developed and verified, which is aimed at checking the taxpayer’s settlements in terms of potential risks related to the fulfillment of tax obligations and allows to determine whether the taxpayer has not only the willingness, but also the ability to effectively supervise tax function. There is no—so far—practice of monitoring audits aimed at ensuring that the Head of KAS can exercise effective and efficient supervision over the correct implementation of the cooperation agreement. There is a strong feedback loop between the latter type of audit and the audit of the tax function. The higher the level of effectiveness and adequacy of internal tax supervision, and the higher the level of tax function audit, the lower will be the scope and form of supervision carried out by the Head of KAS, especially in the form of a monitoring audit. Taking into account the complexity, high dynamics, as well as interpretative divergences and ambiguous jurisprudence of tax law, the development of the tax audit service can be expectedin the near future—not only within the framework of the cooperation agreement, but also outside such an agreement.
Opodatkowanie produktów spożywczych w świetle nowej matrycy stawek VAT

Opodatkowanie produktów spożywczych w świetle nowej matrycy stawek VAT
(Taxation of food products in the light of the new VAT rates matrix)

  • Author(s):Wiktoria Walkowiak
  • Language:Polish
  • Subject(s):Economy, Business Economy / Management, Law on Economics, Public Finances, Accounting - Business Administration
  • Page Range:27-43
  • No. of Pages:17
  • Keywords:podatek VAT;produkty spożywcze;wiążąca informacja stawkowa;system podatkowy;
  • Summary/Abstract:Purpose: The introduction of the new matrix of VAT rates was a significant change in the Polish tax system. The aim of the chapter is to attempt to assess the effects of the introduction of this solution in terms of simplification and certainty of VAT settlements for entrepreneurs. Design/methodology/approach: The study analyses the system of classification of goods and services for VAT purposes, taking into account the legal status before and after 1 July 2020. A comparison of VAT rates for selected food stuffs and the adopted principles for assessing product similarity based on selected court decisions and individual interpretations was also performed. Findings: An unambiguous assessment of the impact of the introduced solutions on the economy and real improvement in the transparency of regulations is not possible due to the short period of their functioning. The positive effects include, among others, significant unification of the Polish tax system with the European standards or elimination of numerous inaccuracies with regard to VAT rates. Binding Rate Information, as a tool in which the authority classifies goods and services, determines the correct VAT rate and guarantees protection, is an economically useful solution. Unfortunately, not all the changes introduced by the new VAT rates matrixare fully understood.
Opodatkowanie towarów i usług w obliczu cyfryzacji gospodarki i społeczeństwa

Opodatkowanie towarów i usług w obliczu cyfryzacji gospodarki i społeczeństwa
(Taxation of goods and services in the face of digitization of the economy and society)

  • Author(s):Aleksandra Skierś
  • Language:Polish
  • Subject(s):Economy, Sociology, Economic policy, Social development, Sociology of the arts, business, education, Economic development, Public Finances, Fiscal Politics / Budgeting, Accounting - Business Administration, ICT Information and Communications Technologies, Business Ethics
  • Page Range:44-61
  • No. of Pages:18
  • Keywords:podatek VAT;e-handel;cyfryzacja;cyfrowa gospodarka;ekonomia współdzielenia;
  • Summary/Abstract:Purpose: Evaluation of value added tax (in Poland: goods and services tax) regulations in terms of their adaptation to changes resulting from the development of digitization of the economy, as well as to socio-economic processes. Design/methodology/approach: An analysis of legal acts, a review of tax rulings and proposed solutions concerning VAT taxation presented in the literature. The study addresses issues related to e-commerce and the provision of services at a distance. It also outlines the problem of taxation of the sharing economy. Findings: On the basis of the analysis it may be concluded that the regulations on indirect taxation of digital activity, although they are not without flaws, can be applicable to modern trade and provision of services. However, there are still issues which require developing new solutions (such as taxation of the sharing economy).
Digitalizacja rozliczeń VAT na tle zasady proporcjonalności

Digitalizacja rozliczeń VAT na tle zasady proporcjonalności
(Digitization of vat settlements on the background of the proportionality principle)

  • Author(s):Mateusz Bujak
  • Language:Polish
  • Subject(s):Business Economy / Management, Law on Economics, Public Finances, Fiscal Politics / Budgeting, Accounting - Business Administration, ICT Information and Communications Technologies
  • Page Range:62-79
  • No. of Pages:18
  • Keywords:podatek VAT;jednolite pliki kontrolne (SAF-T);deklaracja elektroniczna JPK_VDEK;zasada proporcjonalności;podatki;prawo podatkowe;luka VAT;cyfryzacja;
  • Summary/Abstract:Purpose: The main objective of the following article is an analysis of the newest digitization tools included in Polish legislation with emphasis on their compliance with proportionality principle expressed in the jurisprudence of courts. Design/methodology/approach: In the study, the author used methods such as the analysis of legislative solutions, VAT gaps, and VAT settlements obligations across the Europe. The author also cites opinions of tax law experts to indicate their attitude to new solutions. Findings: The incompatibility of new digitization solutions with the proportionality principle has been demonstrated, mainly in the scope of imposing too much information burdens that are largely unjustified in terms of combating the VAT gap or complying with VAT obligations. The introduced solutions made the fulfillment of obligations even more complicated and introduced uncertainty relative to the legal basis of the new solutions. However, positive changes emerged, leading to some extent to compliance with the principle of proportionality in the simplifying changes in the last amendment to the law.
Opłata cukrowa jako wyzwanie dla podmiotów rynkowych oraz czynnik zmian zachowań konsumenckich

Opłata cukrowa jako wyzwanie dla podmiotów rynkowych oraz czynnik zmian zachowań konsumenckich
(Sugar tax as a challenge for economic entity and adjustment factor of consumers behaviour)

  • Author(s):Antonina Misiewicz, Julia Nowak
  • Language:Polish
  • Subject(s):Economy, Business Economy / Management, Economic policy, Law on Economics, Public Finances, Fiscal Politics / Budgeting, Accounting - Business Administration, Marketing / Advertising, Business Ethics
  • Page Range:80-96
  • No. of Pages:17
  • Keywords:opłata cukrowa;otyłość;zachowania konsumenckie;produkcja żywności;rynek żywności;
  • Summary/Abstract:Purpose: The chapter identifies purposes and resonances of implementing new sugar-sweetened beverages tax. The empirical part presents responses of particular economic entity, such as manufacturers, brokers and retailers. In addition, in response to new conditions the model of consumers behavior was specified. Due to economic realignment, it is attempted to predict community-related after effects. Design/methodology/approach: Text indicates key issues related to implementation new regulations. It analyses challenges, which entities have to overcome toward prevention of potential losses. Findings: Sugar-sweetened beverage tax exerted the necessity on economic subjects to implement new counter-measures, which repeatedly were connected with enormous process changes in organizations. Additionally, it is seen, that new tax is being passed-through on final consumers, which influence on increasing their purchasing vulnerability.
Efektywność działania Krajowej Administracji Skarbowej

Efektywność działania Krajowej Administracji Skarbowej
(Effectiveness of the national tax administration)

  • Author(s):Arkadiusz Raducki
  • Language:Polish
  • Subject(s):Economy, Business Economy / Management, Public Administration, Law on Economics, Public Finances, Fiscal Politics / Budgeting, Accounting - Business Administration, Administrative Law
  • Page Range:97-118
  • No. of Pages:22
  • Keywords:efektywność;administracja skarbowa;
  • Summary/Abstract:Purpose: The solution to the low efficiency of the tax administration in Poland in the last decade was to consolidate the entire tax apparatus in 2017. The main objective of the study is to determine the impact of fiscal administration consolidation on the effectiveness of its operations. The conducted analysis will allow to assess whether the tax administration reform of 2017 resulted in an increase in the effectiveness of its operation in 2017–2020 compared to previous years. Design/methodology/approach: The data used here was based on materials published by the Supreme Audit Office and reports of international financial advisory companies, including taxes. The opinions of administrative law and tax law experts on legislative changes affecting the effectiveness of the National Tax Administration were also taken into account. Therefore, the analyses carried out in the study are of secondary nature to a large extent. Findings: The conducted analysis showed that in 2017–2020 there was a significant improvement in most of the analysed performance indicators of the National Tax Administration compared to previous years. Disadvantageous phenomena in taxation, such as the shadow economyor the VAT and CIT gap, were significantly reduced, which resulted in an increase in the amountof tax and customs revenues in the state budget. The increase in efficiency is also measured in the increased effectiveness of tax and customs-fiscal audits in recent years. The efficiency of the enforcement of tax arrears has also increased significantly. Innovative IT systems played a major role in increasing the efficiency of the consolidated fiscal administration. However, it should be remembered that in the analysed years, i.e. 2017–2020, Poland had a good general economic climate, which significantly facilitated the National Tax Administration to achieve better results. In addition, many factors influence the increase in the efficiency of the tax authorities’ activities, example in combating tax crime, so it should be noted that the existing relationships may be of a coincidence.
Nowe ramy efektywnego opodatkowania dochodu przedsiębiorstw w Unii Europejskiej

Nowe ramy efektywnego opodatkowania dochodu przedsiębiorstw w Unii Europejskiej
(A new framework for effective business income taxation in the European Union)

  • Author(s):Anna Siwiec
  • Language:Polish
  • Subject(s):Economy, Supranational / Global Economy, Business Economy / Management, International Law, Economic policy, Law on Economics, EU-Accession / EU-DEvelopment, Public Finances, Fiscal Politics / Budgeting, EU-Legislation
  • Page Range:121-139
  • No. of Pages:19
  • Keywords:opodatkowanie przedsiębiorstw;inwestycje;opodatkowanie dochodu;Komisja Europejska;Unia Europejska (UE);efektywność opodatkowania;
  • Summary/Abstract:Purpose: The aim of the chapter is to present the latest corporate income tax (CIT) reform proposal developed by the European Commission in cooperation with the OECD. The proposed reform provides for the introduction of new rules in international corporate taxation, which are to contribute to increasing the efficiency of this taxation. As the initiative is supported by most OECD countries, including most EU countries, it is highly probable that it will be implemented. The chapter also presents a preliminary assessment of the implementation of the reform in the European Union countries. Design/methodology/approach: The used research method was the analysis of materials published by the European Commission and OECD by the end of August 2021, as well as their comparison with the currently applicable legal solutions or the current proposals regarding the taxation of trans national corporations (TNCs) in the EU. Findings: As a result of the analysis of the materials presented by the European Commission and OECD, the chosen direction of changes was recognized as justified, however, requiring consideration of the interests of less digitized economies. The chapter presents the potential positive and negative effects of the reform for the EU countries, as well as indicates the countries that can lose the most in terms of budget revenues from CIT.
Koncepcje opodatkowania zysku w sektorze cyfrowym

Koncepcje opodatkowania zysku w sektorze cyfrowym
(Approaches to profit taxation in the digital sector)

  • Author(s):Szymon Mamajek
  • Language:Polish
  • Subject(s):Economy, Business Economy / Management, Economic policy, Law on Economics, Public Finances, Fiscal Politics / Budgeting, ICT Information and Communications Technologies
  • Page Range:140-160
  • No. of Pages:21
  • Keywords:opodatkowanie;opodatkowanie zysku;gospodarka cyfrowa;DST;
  • Summary/Abstract:Purpose: The purpose of the chapter is to present and compare the proposed, as well as so far implemented digital tax models in selected countries, with particular emphasis on Poland. To the extent necessary, the issue of economic value creation using digital interfaces and the digital business models based on them will be discussed, which will be necessary for further consideration of the tax challenges associated with the digital economy. Design/methodology/approach: The goal was accomplished by analysing the literature on the subject, researching legislation or drafts there of, and other sources, including reports, policy papers, and Internet sources. The study examined, among other things, the European Commission’s draft directives, as well as Austrian, Spanish, Polish and Turkish legislation on the taxation of digital services. Findings: Digital taxes in the countries that were the focus of this chapter show numerous commonalities with the DST model developed by the European Commission. In those tax jurisdictions, the biggest changes can be observed in terms of the object of taxation, which was restricted for Austria, Spain and Poland and expanded for Turkey. Significant differences are also observed in the definitions of the taxpayer with threshold values for local income, as well as tax rates. Of the analysed digital tax models, the Spanish ISDS had the most in common with the DST model and the Polish VOD tax had the least. As far as the Polish proposal for a full DST model is concerned, some doubts about the legal quality of this solution have been raised in the literature.
Potencjalne implikacje podatku od transakcji finansowych dla rynku i inwestorów na Giełdzie Papierów Wartościowych w Warszawie

Potencjalne implikacje podatku od transakcji finansowych dla rynku i inwestorów na Giełdzie Papierów Wartościowych w Warszawie
(Potential implications of the financial transaction tax for the market and investors on the Warsaw Stock Exchange)

  • Author(s):Przemysław Gerschmann, Anna Siwiec, Wojciech Świder
  • Language:Polish
  • Subject(s):Economy, National Economy, Business Economy / Management, Law on Economics, Financial Markets, Public Finances, Fiscal Politics / Budgeting
  • Page Range:161-188
  • No. of Pages:28
  • Keywords:podatek od transakcji finansowych (FTT);inwestycje giełdowe;Giełda Papierów Wartościowych w Warszawie;
  • Summary/Abstract:Purpose: The main aim of the chapter was to present the idea and the current state of work on the financial transaction tax (FTT) at the national and EU level. Moreover, in the empirical part, it was decided to estimate the burden of this tax on investors on the Warsaw Stock Exchange in order to assess the legitimacy of introducing FTT from the point of view of the domestic capital market. Design/methodology/approach: The research method used in this chapter is the review of the literature and legal acts concerning the financial transaction tax (FTT). In the empirical part, the tax burden on investors on the Warsaw Stock Exchange (WSE) was estimated. Additionally, based on data collected from the WSE and the tax rate proposed in the 2015 Polish FTT project,a simulation of the state budget revenues from this tax was carried out. Findings: The amount of the state budget revenues from the financial transaction tax on the Warsaw Stock Exchange estimated in the chapter is between PLN 416.1 and 654.4 million. The estimates were made taking into account the stock exchange turnover in 2015–2020 and assuming the tax burden only on individual investors trading instruments on their own behalf. The introduction of the tax with the rate proposed in the 2015 FTT project was assessed negatively, taking into account the further development of the Polish capital market and the competitiveness of GPW S.A. compared to other European exchanges. In the event of a possible implementation of the FTT in the future, it is the amount of the tax rate that is important. FTT should be introduced with a lower rate than the proposed one, and bearing in mind the time—tax should be proposed in the period of high volume and low volatility on the WSE. There after, the tax rate could be increased if turnover and volatility were not distorted.
Podatki i opłaty ekologiczne jako instrumenty polityki środowiskowej

Podatki i opłaty ekologiczne jako instrumenty polityki środowiskowej
(Ecological taxes and fees as environmental policy instruments)

  • Author(s):Wojciech Małolepszy
  • Language:Polish
  • Subject(s):Economy, Supranational / Global Economy, Business Economy / Management, Energy and Environmental Studies, Environmental and Energy policy, Law on Economics, Public Finances, Fiscal Politics / Budgeting, Marketing / Advertising, Business Ethics, EU-Legislation
  • Page Range:189-209
  • No. of Pages:21
  • Keywords:opłata ekologiczna;podatek ekologiczny;polityka środowiskowa;Unia Europejska (UE);
  • Summary/Abstract:Purpose: Contemporary world’s challenges related to the emerging environmental issues imply a necessity of developing an appropriate set of environmental management tools. The aims of the chapter are to present general principles of ecological taxation and to demonstrate the role of ecological taxes and fees as instruments that contribute effectively to the achievement of environmental protection policy objectives. Design/methodology/approach: The chapter presents a critical review of the academic and institutional research on ecological taxation and the results of a data analysis on environmental taxes in the European Union countries in 2019. It has been divided into four sections. The first and the second ones were devoted to the theoretical, functional and developmental aspects of ecological taxes and fees. Then, the indicators showing size of environmental tax burden in European Union countries were evaluated. The last section focused on a wide range of tax mechanisms and tools that would potentially improve environmental policy around the world. Findings: Ecological taxes and fees play a leading role when it comes to the use of the economic instruments for environmental policy. It is indicated that appropriately designed and implemented ecological tax system can provide comprehensive and effective support for achieving environmental objectives. It is essential to create new ecological tax mechanisms, as well as to modify existing ones to adapt them to the upcoming climate, environmental and energy challenges. Keywords: ecological taxes, ecological fees, environmental policy, ecologisation of the tax system.
Wpłaty od plastikowych odpadów opakowaniowych niepodlegających recyklingowi – nowe źródło dochodów budżetowych Unii Europejskiej

Wpłaty od plastikowych odpadów opakowaniowych niepodlegających recyklingowi – nowe źródło dochodów budżetowych Unii Europejskiej
(Payments from non-recyclable plastic packaging waste – a new source of budgetary revenue of the European Union)

  • Author(s):Maciej Cieślukowski
  • Language:Polish
  • Subject(s):Economy, Supranational / Global Economy, Business Economy / Management, Energy and Environmental Studies, Environmental and Energy policy, Public Finances, Fiscal Politics / Budgeting, Marketing / Advertising, Business Ethics, EU-Legislation
  • Page Range:210-225
  • No. of Pages:16
  • Keywords:Unia Europejska (UE);odpady;dochody budżetowe;opakowania plastikowe;polityka podatkowa;
  • Summary/Abstract:Purpose: To present the construction of a new source of EU budget revenues (contributions from non-recyclable plastic packaging waste) and its assessment against the EU’s own resources system from the point of view of the set criteria. Design/methodology/approach: The study is of a literature and empirical character. The research consists of four stages. The first stage presents the evolution of the EU’s own resources in the period 1951–2020. Domestic literature and EU source documents in Polish and English were used. In the second stage, the construction of a new source of revenue was presented.The legal regulations of the EU were used. The third stage is the presentation of the proposed burden-sharing for the new resource between Member States in 2022. For this purpose, internal regulations and EU statistical data was used. In the final stage of the research, the new sourceof revenue was assessed against other own resources according to the criteria set (simple structure, transparency, fiscal stability and efficiency, link with the EU policy, low collection costs, fair burden sharing, financial autonomy). EU source material was used for this. The study mainlyuses the method of descriptive analysis, and for the assessment of own resources—also the method of qualitative multi-criteria analysis. Findings: The analysis shows that the new source of revenue is primarily characterized by a simple structure, low collection costs, is also closely related to the EU environmental policy, and ensures a relatively fair burden-sharing between the Member States. On the other hand, the weaknesses of the new source are poor transparency and poor fiscal efficiency. As a result, it provides the Union with little financial independence. The new source of revenue generally improves the quality of the entire system of UE own resources.
Opodatkowanie nieruchomości w Polsce – symulacja zmiany na podatek katastralny

Opodatkowanie nieruchomości w Polsce – symulacja zmiany na podatek katastralny
(Property tax in Poland – simulation of cadastral tax reform)

  • Author(s):Joanna Dąbrowska, Agnieszka Górska
  • Language:Polish
  • Subject(s):Economy, Business Economy / Management, Economic policy, Law on Economics, Public Finances, Fiscal Politics / Budgeting
  • Page Range:226-250
  • No. of Pages:25
  • Keywords:podatek od nieruchomości;podatek katastralny;samorząd terytorialny;JST;budżet gminy;
  • Summary/Abstract:Purpose: For many years, there has been talk of a real estate tax reform that could positively affect the financial situation of local governments. The aim of the study is to assess the fiscal efficiency of real estate tax on the example of four selected communes located in the Kujawsko-Pomorskie voivodeship. Design/methodology/approach: At the beginning, the current structure of the analysed taxis shown. Then, the structure of revenues of local government units was presented and the importance of revenues from real estate tax was indicated. Cadastral tax has been defined and its essence explained. The advantages and disadvantages of ad valorem tax, both from the taxpayer’s and the commune’s point of view, have been identified. In order to achieve the aim of the study, the authors used a simplified simulation of a few selected real estates from given communes. Different percentages were used to determine the potential income in an ad valorem tax situation. The basis for the analysis is the literature on the subject, legal acts, statistical data and conclusions from the study. Findings: The result of the considerations described is the assessment of the effectiveness of the real estate tax reform implementation.
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