Opodatkowanie akcyzowe wyrobów nowatorskich : Nieuzasadniona preferencja branży w Polsce

• Authors: Artur Nowak-Far

Title variants

EN

Excise Duty on Innovative Products – Unjustified Preferences for the Sector in Poland

Abstracts

EN

Differences between excise taxation applicable to cigarettes and novel tobacco products give rise to such differentials in the respective consequential tax burden that the latter products are taxed in a preferential manner. Thus, the resulting tax system become suboptimal also with regard to the systemic fiscal efficiency. The said differences in the effective taxation of the respective produce group gives rise to significant con cerns as to its legislative rationality as it arises also from idiosyncratic and discretionary (i. e. not having reasonable and evidence-based explanation) design of the taxation basis of the excises applicable to, respectively, cigarettes and novel tobacco products. This systemic idiosyncrasy and legislative discretion is likely to be considered State aid (deemed to be granted to the manufacturers of novel tobacco products). Such a State aid can also be conceived to represent a contribution of public resources (funds) to the development of the novel tobacco manufacturing potential. The tax burden differential is likely to give rise to a persistent increase in consumer demand for novel tobacco prod ucts. Such an increase can result from attracting new consumers who have never used tobacco products and/or from increasing consumption of tobacco products by those persons who so far, have used such produce only sporadically. This demand-specific effect is highly undesired as health risks resulting from consumption of novel tobacco products have not yet been fully identified and/or interpreter.

PL

Różnice pomiędzy faktycznym opodatkowaniem papierosów tradycyjnych i wyrobów nowatorskich obecnie skutkują dużo mniejszym obciążeniem podatkowym tych drugich. Efektem są niższe niż możliwe do osiągnięcia dochody budżetowe. Zróżnicowanie wysokości podatku dla tych dwu grup budzi wątpliwości dlatego, że wynika z odmienności metodologicznej ukształtowania podstawy opodatkowania. Nie znajduje ona obiektywnego uzasadnienia. W konsekwencji owa uznaniowość może stwarzać ryzyko powstania pomocy publicznej dla producentów wyrobów nowatorskich. Budżet państwa finansuje w ten sposób rozwój branży takich produktów. Zróżnicowanie podatkowe grozi również trwałym zwiększeniem popytu na wyroby nowatorskie konsumentów, którzy z papierosów korzystali jedynie sporadycznie. Nie jest to pożądany efekt, zwłaszcza że zagrożenia zdrowotne z nimi związane nie zostały jeszcze w pełni rozpoznane. Strategia marketingowa producentów wydaje się być także nakierowana na przyciągnięcie osób jeszcze niepalących.

Keywords

PL

papierosy; wyroby nowatorskie; optymalizacja opodatkowania; akcyza

EN

excise duty; cigarettes; innovative products; tax optimisation

• Publisher: Najwyższa Izba Kontroli
• Journal: Kontrola Państwowa
• Year: 2021
• Volume: 66
• Issue: 1 (396)
• Pages: 99-115

Dates

published

2021

Contributors

author

Artur Nowak-Far

• Kolegium Ekonomiczno-Społeczne, Szkoła Główna Handlowa

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Identifiers

DOI

10.53122/ISSN.0452-5027/2021.1.7

Biblioteka Nauki

2044504