Ocena skutków regulacji zawartych w poselskim projekcie ustawy o podatku od niektórych usług cyfrowych i Funduszu Technologii Cyfrowych

• Authors: Jacek Kulicki

Title variants

EN

Impact assessment of regulations contained in the Deputies’ Bill on Tax on Some Digital Services and Digital Technology Fund

Abstracts

EN

In the opinion of the author, doubts are raised as to the manner of determining the scope of the tax and the tax base by relating these elements of the tax to the so‑called significant digital presence of the digital sector enterprise in the territory of Poland. The amount of the tax rate (7%) also raises doubts. The introduction of a  tax on certain digital services may also be associated with a decrease in income tax revenues of the state and local government budgets.

Keywords

EN

digitalization; impact assessment; tax; bill

• Publisher: Kancelaria Sejmu / Chancellery of the Sejm
• Journal: Zeszyty Prawnicze BAS
• Year: 2021
• Issue: 2(70)
• Pages: 202-212

Dates

published

2021

Contributors

author

Jacek Kulicki

• Kancelaria Sejmu. Biuro Analiz Sejmowych

• https://orcid.org/0000000326316428

Identifiers

DOI

10.31268/ZPBAS.2021.32

Biblioteka Nauki

2196749