Polski Ład a opodatkowanie dochodów. Ujęcie prawne, finansowe i ekonomiczne
Polish Deal and income taxation. Legal, financial and economic perspective
Contributor(s): Edyta Małecka-Ziembińska (Editor)
Subject(s): Politics / Political Sciences, Politics, Social Sciences, Economy, Law, Constitution, Jurisprudence, National Economy, Business Economy / Management, Micro-Economics, Public Administration, Economic policy, Welfare systems, Management and complex organizations, Family and social welfare, Sociology of the arts, business, education, Economic development, Law on Economics, Public Finances, Fiscal Politics / Budgeting, Accounting - Business Administration, Marketing / Advertising, ICT Information and Communications Technologies, Business Ethics
Published by: Wydawnictwo Uniwersytetu Ekonomicznego w Poznaniu
Keywords: podatki;audyt wewnętrzny;finanse publiczne;samorząd terytorialny;innowacje;dochody;poprawna legislacja;Polski Ład;doradztwo podatkowe;progresja podatkowa;
Summary/Abstract: Zmiany w systemie podatkowo-składkowym zaimplementowane w ramach programu społeczno-gospodarczego Polski Ład mają istotne znaczenie w ujęciu mikro- i makroekonomicznym oraz w perspektywie krótko- i długookresowej. Wpływają zarówno na wysokość i podział dochodów podatników, jak i na finanse oraz samodzielność finansową podmiotów sektora finansów publicznych. W monografii zmiany te i ich skutki są identyfikowane i oceniane w trzech perspektywach poznawczych: prawnej, finansowej i ekonomicznej.
- E-ISBN-13: 978-83-8211-162-0
- Print-ISBN-13: 978-83-8211-161-3
- Page Count: 189
- Publication Year: 2023
- Language: Polish
Polski Ład z perspektywy zasad poprawnej legislacji
Polski Ład z perspektywy zasad poprawnej legislacji
(Polish Deal from the perspective of correct legislation)
- Author(s):Krystyna Nizioł
- Language:Polish
- Subject(s):Economy, Law, Constitution, Jurisprudence, Law on Economics
- Page Range:17-30
- No. of Pages:14
- Keywords:prawo podatkowe;jakość prawa;poprawna legislacja;Polski Ład;
- Summary/Abstract:Purpose: The purpose of this study is to analyse the legislative process of regulations introduced under the so-called of Polish Deal, which was carried out on the basis of the principles of decent legislation. For the purposes of the analysis, two principles of decent legislation were selected, i.e. the principle of specificity of regulations and the principle of compliance with the law making procedure by the legislator. In addition, due to the tax nature of the regulations, they were also analysed based on the principle of legal certainty. Design/methodology/approach: In the paper the comparative legal method (consisting in the analysis of legal acts, literature and jurisprudence) was used. At the beginning, the principles of decent legislation and the principle of legal certainty are briefly characterized. Then, the legislative process of changes introduced as part of Polish Deal was analysed in order to indicate examples of its elements that could violate the above principles. Findings: The numerous irregularities in the legislative process concerning Polish Deal described in this study confirm that the principles of proper legislation and legal certainty were violated in its course. The essence of these principles implies the necessity to enact laws that will implement the principle of specificity of provisions and with the observance of the appropriate procedure for its enactment. Meanwhile, the acts covered by Polish Deal were processed quickly, in violation of such important principles as, e.g., keeping an appropriate period of vacatio legis, which in the case of establishing the tribute law may have particularly unfavorable effects, because they affect the taxpayers’ income and property sphere, and may destabilise state tax system. Other shortcomings of the legislative process that violated the principles of proper legislation were the lack of public consultations on bills covered by Polish Deal, or the poor substantive quality of the regulatory impact assessment that applied to them.
Polski Ład z perspektywy audytora wewnętrznego
Polski Ład z perspektywy audytora wewnętrznego
(Polish Deal from an internal auditor’s perspective)
- Author(s):Joanna Maria Przybylska
- Language:Polish
- Subject(s):Economy, Business Economy / Management, Micro-Economics, Management and complex organizations, Accounting - Business Administration
- Page Range:31-48
- No. of Pages:18
- Keywords:Polski Ład;audyt wewnętrzny;audytor wewętrzny;analiza ryzyka;zarządzanie ryzykiem;
- Summary/Abstract:Purpose: Identification and characterization of the risks whose main factor is Polish Deal. The risks are considered from the perspective of the employer, regardless of its organizational and legalform, in terms of personal income tax. Design/methodology/approach: A literature survey of peer-reviewed journal articles, survey reports and books on risk management and internal audit is used as the research methodology. Legal acts were also analysed. Findings: Polish Deal is the implementation of government policy and from the point ofview of risk analysis is the materialization of political risk. It required changes in legislation, which in turn triggered the need for organizations to take action to adapt to the modified legal requirements. Political risk resulted in the materialization of legislative risk. Legislative risk associated with the Polish Order, in turn, is associated with the emergence of eight categories of risks at the operational level of the organization: tax risk, legal risk, HR risk, technology risk, communication risk along with image risk, and two multidimensional risks – organizational riskand financial risk.
Polski Ład z perspektywy usług / zawodu doradcy podatkowego
Polski Ład z perspektywy usług / zawodu doradcy podatkowego
(Polish Deal from the perspective of the tax advisory services / profession)
- Author(s):Małgorzata Samborska
- Language:Polish
- Subject(s):Economy, Business Economy / Management, Micro-Economics, Accounting - Business Administration, Business Ethics
- Page Range:49-62
- No. of Pages:14
- Keywords:Polski Ład;doradztwo podatkowe;zmiany podatkowe;podatek dochodowy;usługi doradztwa podatkowego;
- Summary/Abstract:Purpose: The aim of the chapter is to show the impact of the tax changes called Polish Deal, on the development of new tax services and how they have changed the tax advisory profession. Were these changes significant enough to give rise to new services and change the tax advice profession? Design/methodology/approach: The impact of tax changes on the activities of tax advisory services was analysed and discussed. Findings: Due to the fact that the changes were very significant and affected basically all tax payers, it caused a huge interest in tax issues in the media and public space. And consequently, this has resulted in an increased demand for tax advisory services. New services were created, the support of advisors was sought primarily by employers trying to understand the impact of the changes on the net salaries of their employees, and thus the costs in companies.
Polski Ład z perspektywy sektora finansów publicznych
Polski Ład z perspektywy sektora finansów publicznych
(Polish Deal – budgetary perspective)
- Author(s):Aleksander Łożykowski
- Language:Polish
- Subject(s):Economy, National Economy, Business Economy / Management, Micro-Economics, Economic policy, Public Finances, Fiscal Politics / Budgeting, Accounting - Business Administration
- Page Range:65-84
- No. of Pages:20
- Keywords:Polski Ład;system podatkowy;PIT;finanse publiczne;budżet państwa;tax expenditures;
- Summary/Abstract:Purpose: The purpose of the article is to present the scope and importance of Polish Deal on the public finance sector. Design/methodology/approach: The disponible data on Polish Deal impact assessment will be analysed in terms of the impact on public finance sector. Findings: Polish Deal is one of the most important changes in the Polish tax and contribution system with an impact of PLN 26 688 million. Set of changes constituting a Polish Deal impacted most heavily on local governments budgets, less on central budget while the National Health Fund benefited the most. However, this does not involve clear impact on the spendings for health system in Poland. An informal and formal legislative procedure had a greatest impact on the configuration and cost of Polish Deal. One of the most important consequences of Polish Deal in terms of public finance sector was also the total change of the income tax expenditures.
Polski Ład z perspektywy samodzielności finansowej jednostek samorządu terytorialnego
Polski Ład z perspektywy samodzielności finansowej jednostek samorządu terytorialnego
(Polish Deal from the perspective of financial independence of local government units)
- Author(s):Sławomira Kańduła
- Language:Polish
- Subject(s):Politics, Economy, National Economy, Business Economy / Management, Micro-Economics, Public Administration, Economic policy, Government/Political systems, Public Finances, Fiscal Politics / Budgeting, Accounting - Business Administration
- Page Range:85-113
- No. of Pages:29
- Keywords:Polski Ład;jednostki samorządu terytorialnego;udział w podatku dochodowym;subwencja;finansowanie gmin;
- Summary/Abstract:Purpose: The purpose of this chapter is to assess instruments that compensate local government units (LGUs) for the loss of income from shares in personal income tax and shares in corporate tax in connection with changes in these taxes as a result of Polish Deal program. The assessment was made from the point of view of the financial independence of local government units. Design/methodology/approach: The paper begins with outlining the changes in state income taxes in Poland. The next section concerns the method of assessing the “foreign” income of LGUin the context of financial independence. Then the instruments that compensate local government units for the loss in tax revenues were discussed and their assessment was made from the point of view of the financial independence of LGU. Findings: The following consequences of Polish Deal for LGU can be identified: 1) decrease in tax revenues, 2) deterioration of the structure of budget revenues (increase in the share of “foreign” revenues), 3) establishment of “rescue” instruments in the form of a subsidy development part and changes in the allocation of revenues from shares in state taxes. The financial consequences of the changes brought about by Polish Deal vary depending on the level of local government. The municipalities, including cities with poviat status, will feel them most acutely, as they have the highest share in personal income tax. The mechanism of dividing the development part of subsidy favors some local government units because it relates to the population size and not the actual loss of income from shares in state taxes. Instruments compensating the loss of income of LGU in connection with Polish Deal limit the financial independence of LGU and deepen the lack of transparency in the redistribution of income in the public finance sector in Poland.
Polski Ład z perspektywy progresji podatkowej i rozwiązań prorodzinnych
Polski Ład z perspektywy progresji podatkowej i rozwiązań prorodzinnych
(Polish Deal from the perspective of tax progression and pro-family solutions)
- Author(s):Edyta Małecka-Ziembińska
- Language:Polish
- Subject(s):Economy, Business Economy / Management, Micro-Economics, Economic policy, Government/Political systems, Welfare systems, Family and social welfare, Public Finances, Fiscal Politics / Budgeting, Accounting - Business Administration, Socio-Economic Research
- Page Range:117-136
- No. of Pages:20
- Keywords:Polski Ład;podatek dochodowy od osób fizycznych;progresja podatkowa;rozwiązania prorodzinne;
- Summary/Abstract:Purpose: The aim of the research is to identify, structure and evaluate changes affecting the progressivity and family-friendly nature of personal income tax in Poland, introduced in 2022 as part of the Polish Deal socio-economic program. The analysis takes into account the legal status as of January 1, 2022 (Polish Deal) and changes introduced from July 1, 2022 or January 1, 2023 (Polish Deal 2.0). Design/methodology/approach: The chapter is dominated by a normative approach, but not limited to textual-dogmatic analyses. The aim was to identify the systemic significance of the introduced changes, and the creation of tax law was also analysed. The chapter consists of three points. In the first point, the most important changes to the Polish Deal and its adjustments under the Polish Deal 2.0, which affect the progression and family-oriented nature of personal incometax, were identified and grouped in the table. In the second point, both the nature and the method of implementation of changes in the progressivity of the tax under consideration were assessed. In turn, in the third point, an analogous assessment was made with regard to changes in the pro-family elements of this tax. Findings: The changes introduced to the personal income tax under the Polish Deal and the Polish Deal 2.0 lowered the burden of this tax not only for people with the lowest income, but also for those with medium and high income. These changes, however, have to be considered together with the burden resulting from the health insurance contribution, which until the end of 2021, in part of 7.75% of the contribution base, was tax deductible. As a result, only the lowest-earned taxpayers benefit from the combined changes, for some of them the reduction in income tax becomes neutral, and for high-earned taxpayers – it does not compensate for the additional burden of health insurance, thus exacerbating the tax and contribution progression. Inevitably, the reduction of personal income tax results in lower revenues to the state budget, and moreover, increases the pressure on its expenses in order to compensate local government units for the loss of income due to the percentage share in this tax. In the face of the chronic budget deficit, in the conditions of historically high public debt and rising costs of its servicing, and the accompanying rising inflation, a natural question arises as to how this loss of budget revenues will be compensated. Knowledge of the answer to this question will allow to estimate the full redistributive effect of changes in the socio-economic program of the Polish Deal.
Polski Ład z perspektywy wsparcia innowacji
Polski Ład z perspektywy wsparcia innowacji
(Polish Deal from the perspective of supporting innovation)
- Author(s):Maciej Cieślukowski
- Language:Polish
- Subject(s):Economy, Business Economy / Management, Micro-Economics, Economic development, Law on Economics, Accounting - Business Administration, ICT Information and Communications Technologies, Business Ethics, Socio-Economic Research
- Page Range:137-148
- No. of Pages:12
- Keywords:Polski Ład;innowacje;ulgi podatkowe;robotyzacja;działalność B+R;MMŚP;
- Summary/Abstract:Purpose: To present the construction of tax reliefs for innovations in companies and attempt to generally assess their effectiveness against the background of the degree of use of similar solutions in other countries. Design/methodology/approach: The study is of a literature and empirical character. The research consists of five stages. The first stage describes the degree of innovation in economies in the world. The second stage presents the system of public suport of innovation in OECD countries (direct subsidies and tax reliefs). In the third part the conception of a tax relief and its role in the public policy is explained. The next two parts present constraction of new tax reliefs in income taxes in Poland. Summary includes a general assessment of new tax instruments. Findings: The degree of innovation in economies varies, but the leading countries have been fairly stable for many years. They dominate, among others Western European countries, the United States, South Korea. OECD countries support the development of innovation with subsidies and tax allowances, mainly reliefs for R&D activity. The main beneficiaries of the support are SME. The share of the granted allowances in GDP is growing dynamically. This proves that tax reliefs are an important tool for stimulating innovative activity, mainly in smaller enterprises. The use of the concessions varies across individual countries, and this instrument is successfully used by both better and less developed countries. However, taking into account the size of the granted allowances in GDP, in 2019 selected countries of Western Europe, along with Canada and South Korea,dominated. Unfortunately, Poland fares very poorly compared to the EU countries and even the countries of Central and Eastern Europe in terms of the degree of innovation in the economy, as well as in terms of public support for innovation. The structure and rules of new tax reliefs are rather simple and transparent, and thus should not be a problem for entrepreneurs from a formal point of view. Consequently, the mere fact that the allowances in question were introduced into the tax system must be regarded as appropriate. On the other hand, another issue is the actual degree of interest and use of the reliefs by the entrepreneurs themselves. Reliefs usually consist in deducting the relevant expenses from the income from economic activity, so the real condition is first to achieve a sufficiently high income. In this context, non-returnable subsidies seem to be a more attractive solution than allowances for smaller entrepreneurs. So far, the interest of entrepreneurs in investment tax reliefs in Poland has been quite weak.
Polski Ład z perspektywy form opodatkowania i oskładkowania dochodów osób fizycznych
Polski Ład z perspektywy form opodatkowania i oskładkowania dochodów osób fizycznych
(Polish Deal from the perspective of the forms of taxes and contributions imposed on the income of natural persons)
- Author(s):Monika Banaszewska
- Language:Polish
- Subject(s):Economy, National Economy, Micro-Economics, Economic policy, Government/Political systems, Law on Economics, Public Finances, Fiscal Politics / Budgeting, Accounting - Business Administration
- Page Range:149-168
- No. of Pages:20
- Keywords:Polski Ład;podatek dochodowy;podatek od dochodó osobistych;karta podatkowa;składki na ubezpieczenie;ryczałt od przychodów ewidencjonowanych;składka na ubezpieczenie zdrowotne;
- Summary/Abstract:Purpose: The aim of the chapter is to assess changes sanctioned under Polish Deal in the field of taxes and contributions imposed on the income of natural persons with a particular emphasison natural persons engaged in non-agricultural economic activities. Design/methodology/approach: The reasons for the introduction of the legislative changes and their economic effects were discussed. Findings: Polish Deal in the field of taxes and contributions on natural persons affects various functions of budgetary policy: revenue collection, redistribution, stabilisation and stimulation. Of particular importance are changes in the rules of calculating and deducting health insurance contributions. The impact of Polish Deal on labour supply and entrepreneurship is not clear-cut.
Polski Ład z perspektywy opodatkowania dochodów osób prawnych
Polski Ład z perspektywy opodatkowania dochodów osób prawnych
(Polish Deal from the perspective of legal persons taxation)
- Author(s):Jacek Uchman
- Language:Polish
- Subject(s):Economy, Business Economy / Management, Micro-Economics, Economic policy, Law on Economics, Public Finances, Accounting - Business Administration
- Page Range:169-185
- No. of Pages:17
- Keywords:Polski Ład;CIT;CIT estoński;opodatkowanie dochodów;dywidenda;
- Summary/Abstract:Purpose: The aim of the paper is providing the characteristics and general evaluation of influence directions and tax efficiency of selected regulations introduced to the Corporate Income Tax Act, so called Estonian CIT, minimal income tax and enterprise restructuring taxation (introduced to corporate income tax as a part of Polish Deal). Design/methodology/approach: Due to the recent time of introducing the solutions and limited accessibility of empirical data, the method of the analysis of possible financial consequences and the legal-comparative method have been used. The demonstration of basic financial consequences for business entities and the budget that result from the introduced regulations has been attempted. Findings: The evaluation of the Estonian CIT construction from the point of view of facilitation of the business development activity and cheapening of self-financing costs is generally positive. The minimal income tax as an attempt in insulating the corporate income tax using multipart tax base is not evaluated in such an unequivocal way. The revenue taxation, being a part of the tax base, may bring regular income to the budget. The effective estimation and control of the remaining elements of the tax base may be more difficult.
Zakończenie
Zakończenie
(Conclusions)
- Author(s):Edyta Małecka-Ziembińska
- Language:Polish
- Subject(s):Politics, Economy, Law, Constitution, Jurisprudence, National Economy, Business Economy / Management, Micro-Economics, Public Administration, Economic policy, Government/Political systems, Welfare systems, Management and complex organizations, Family and social welfare, Welfare services, Economic development, Law on Economics, Public Finances, Fiscal Politics / Budgeting, Accounting - Business Administration, Marketing / Advertising, ICT Information and Communications Technologies, Business Ethics, Socio-Economic Research
- Page Range:186-189
- No. of Pages:4