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

• Authors: Anna Ćwiąkała-Małys , Iwona Piotrowska

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.

Keywords

EN

excise tax; trade in dry tobacco; grey area; customs services; podatek akcyzowy; obrót suszem tytoniowym; szara strefa; służby celne

• Publisher: Wydawnictwo Uniwersytetu Wroclawskiego
• Journal: Studenckie Prace Prawnicze, Administratywistyczne i Ekonomiczne
• Year: 2014
• Volume: 15
• Pages: 169 - 182

Contributors

author

Anna Ćwiąkała-Małys

• Uniwersytet Wrocławski

author

Iwona Piotrowska

• Izba Skarbowa we Wrocławiu