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2007 | nr 754 | 87--104
Tytuł artykułu

Skutki harmonizacji podatków pośrednich w Polsce

Warianty tytułu
The Effects of the Harmonisation of Indirect Taxes on Poland
Języki publikacji
PL
Abstrakty
Omówiono skutki procesu harmonizacji przepisów prawa podatkowego z zakresu VAT i akcyzy oraz ujednolicania stawek podatkowych. Praca ma również potwierdzić, że osiągnięty aktualnie stan harmonizacji znajduje się daleko od realizacji celów postawionych przez Unię Europejską.
EN
The harmonisation of indirect taxes - i.e., VAT and excise duty, but mainly the tax on goods and services, i.e., the Polish version of value-added tax - is of fundamental importance in the harmonisation of Polish tax law with EU tax law. The purpose of this article is to present the adjustment of Polish tax regulations on VAT and excise duty to European standards and to show the results of this process. The Act of 11 March 2004 on the tax on goods and services introduced amendments dealing with VAT settlements. From the moment of Poland's accession to the European Union, a radical change occurred in VAT rules concerning trade between VAT payers in Poland and VAT payers registered in other EU countries, which is related to the elimination of customs and tax borders between Poland and EU member states. Despite many efforts, the standardisation of tax rates has failed due to the divergent interests of individual states. Only minimum rates were adopted. While the main VAT rate remained at 22%, the act introduced two reduced tax rates of 7% (on goods and services listed in annex 3 to the act) and 3% (on goods and services listed in annex 6 to the act, in reference to which Poland was granted a transition period). On the other hand, engine fuels, heating oil and gas, tobacco products and alcoholic beverages, as well as electricity, natural gas and coal, are subject to EU regulations. Moreover, excise duty in Poland is or may be imposed - apart from the same goods as in the EU - on cars, yachts, gas weapons, game equipment, salt, matches, chewing gum, high-class electronic equipment and even beauty products. It should be noted that customs regulations, which in the past two years have been consistently modified in order to create a legal framework adjusted to EU regulations, were replaced on 1 May 2004 by legal acts passed by EU bodies and Polish legal acts supplementing those areas left to the jurisdiction of member states. For entrepreneurs, the most important issues will be to be able to find their way in the new legal environment of EU regulations and the ability to view their business activities through the prism of EU standards. As a result of liberalisation, competitiveness will increase, which is always beneficial to customers. The harmonisation of indirect taxes to date has also meant costs for Central European states through decreases in GDP. Likewise, it has led to higher indirect taxes, and consequently tax revenues, which is unfavourable to taxpayers, but at the same time may change the structure of consumption. When comparing the harmonisation achieved to date with the objectives set by the Community in this area, it can be concluded that the European Union remains far from meeting these objectives. The legal bases in this area, however, are sufficiently flexible and far-reaching to give the EU the possibility to wait for changes and the development of the internal market and then to pass amendments to harmonising acts that correspond to these changes.(original abstract)
Rocznik
Numer
Strony
87--104
Opis fizyczny
Twórcy
Bibliografia
  • Bany K., Międzynarodowa współpraca w sprawach podatkowych, Konieczny i Kruszewski, Oddział Polskich Wydawnictw Profesjonalnych Sp. z o.o., Warszawa 1999.
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  • Gaudemet P.M., Molinier J., Finanse publiczne, PWE, Warszawa 2000.
  • Kawecka-Wyrzykowska E., Polska w drodze do Unii Europejskiej, PWE, Warszawa 1999.
  • Komar A., Finanse publiczne, PWE, Warszawa 1995.
  • Komar A., Systemy podatkowe krajów Unii Europejskiej, PWE, Warszawa 1996.
  • Krajewska A., Unia Europejska - Polska - kraje nadbałtyckie, PWE, Warszawa 2004.
  • Maruchin W., VAT-harmonizacja polskiego prawa podatkowego z prawem Unii Europejskiej, Difin, Warszawa 1998.
  • Międzynarodowe stosunki gospodarcze, red. A. Budnikowski, E. Kawecka-Wyrzykowska, PWE, Warszawa 1997.
  • Pasiński P., Kowalczyk K., System podatkowy w Unii Europejskiej, czyli jakie podatki będziemy płacić fiskusowi, Biblioteczka Przedsiębiorcy, Warszawa 2003.
  • Unia Europejska. Integracja Polski z Unią Europejską, red. E. Kawecka-Wyrzykowska, E. Synowiec, IKC, Warszawa 1997.
  • VAT Rates Appiled in the Member States of the European Community. Situation at I May 2002, European Commission, DOC/2908/2002-EN.
  • Zubrzycki J., Leksykon VAT 2003, Unimex,Wrocław 2003.
Typ dokumentu
Bibliografia
Identyfikatory
Identyfikator YADDA
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