PL EN


2014 | 15 | 169 - 182
Article title

Zmiana opodatkowania obrotu suszem tytoniowym akcyzą próbą ograniczenia szarej strefy w Polsce

Title variants
EN
The change in taxation of trade in dry tobacco into excise — an attempt to reduce grey area in Poland
Languages of publication
PL
Abstracts
EN
One of the dominant sources of budget income is the income from indirect taxes. The biggest share comes from goods and services tax and from excise tax. Inflows from excise tax on tobacco products trade are exposed to reductions due to illegal production of tobacco products and trade in dry tobacco in grey area. One of the state’s dutyies is to make such changes in legislation to reduce its growth. On the other hand, customs services should undertake operational and preventative actions that will protect state budget from reductions caused by illegal or non-taxed trade in dry tobacco.
Contributors
  • Uniwersytet Wrocławski
  • Izba Skarbowa we Wrocławiu
References
Document Type
Publication order reference
Identifiers
YADDA identifier
bwmeta1.element.desklight-2a23e378-4947-40d9-9698-77dd906333da
JavaScript is turned off in your web browser. Turn it on to take full advantage of this site, then refresh the page.