Daniny publiczne jako źródło dochodów budżetowych w Polsce

• Authors: Paweł Felis

Title variants

EN

Public levies as a source of budget incomes in Poland

Abstracts

EN

The article aims to analyse and assess the amount, stability and importance of Poland’s most important tax revenues. It also attempts to define the main factors which determine their levels. The first section presents characteristic elements of public levies in accordance with the relevant Polish regulations. Next, the determinants of tax revenues and their types that have major influence on the budget incomes, are discussed. The final, empirical part of the study presents the level of tax revenues in Poland and the changes in their structure in 2000–2016.

Keywords

EN

public levies in Poland; public incomes; Value Added Tax; Personal Income Tax; Corporate Income Tax

• Publisher: Kancelaria Sejmu / Chancellery of the Sejm
• Journal: Studia BAS
• Year: 2017
• Issue: 4(52)
• Pages: 9-37

Dates

published

2017

Contributors

author

Paweł Felis

• Szkoła Główna Handlowa w Warszawie

Identifiers

Biblioteka Nauki

11541678