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Kilka uwag o definiowaniu podstawy opodatkowania

100%
Kalinowski M.
Kwartalnik Prawa Podatkowego
|
2013
|
issue 3
9-24
EN
The article contains an analysis of the doctrinal notion of tax base. Th e tax base is defined as a quantified tax object, expressed in monetary or physical units. The Author argues that this defi nition is not correct. According to him, it ought to differentiate between the tax base in the legal sense and the actual tax base i.e. the actual amount of the taxable event. The former is regulated by the norms of the tax law. It can be defined as a set of rules governing the calculation of a specific tax base relating to a particular taxpayer. This set of rules encompasses a description of what is to be measured and either the unit of measurement, or a set of such units. Also, a specific tax base can not be defined as a quantified tax object, expressed in monetary or physical units. It can, however, be defined as a numerically expressed size of the actual tax event, which has the features of the tax event described in the tax norms, attributed to a particular taxpayer.
2

Pojęcie obowiązku i zobowiązania podatkowego w przepisach ogólnych polskiego prawa podatkowego w okresie powojennym

100%
Kalinowski M.
Kwartalnik Prawa Podatkowego
|
2013
|
issue 2
9-29
PL
Przedmiotem artykułu jest analiza treści pojęcia obowiązku i zobowiązania podatkowego, występujących w przepisach ogólnych prawa podatkowego, obowiązujących w Polsce po drugiej wojnie światowej. Przedmiotem analizy są zarówno same przepisy ogólnego prawa podatkowej, tj. kolejnych dekretów oraz ustawy o zobowiązaniach podatkowych oraz Ordynacji podatkowej, a także przepisy poszczególnych ustaw podatkowych. W wyniku tej analizy autor dochodzi do wniosku, że żaden z tych terminów nie jest odpowiednikiem terminu stosunek podatkowoprawny. Pierwszy z nich oznacza bowiem pewną sytuację faktyczną, w trakcie trwania której zachodzą zdarzenia mogące doprowadzić do powstania stosunku podatkowoprawnego. Natomiast drugie z nich oznacza zobowiązanie podatkowe rozumiane jako dług podatkowy.
EN
The subject matter of the paper is the analysis of the terms tax liability and tax obligation, that are found in the general provisions of tax law that were in force in Poland after Second World War. The subject of the analysis are both the general provisions of tax law themselves (the subsequent Tax Obligation Decrees, the Tax Obligation Act and Tax Ordinance Act) and the provisions of the particular tax laws. As a result of the analysis, the author has reached a conclusion, that neither of this terms is the equivalent of the term tax legal relation. The first one specifies a certain factual situation, during which the events that may lead to the creation of the tax legal relation occur. The second one is a tax obligation interpreted as a tax debt.
3
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Płatnik jako strona stosunku podatkowoprawnego

100%
Kalinowski M.
Forum Prawnicze
|
2010
|
issue 2 (2)
34-49
EN
A tax remitter is obliged to calculate the amount of tax to be paid, to collect it from taxpayer and to pay it on the account of tax administration. His establishment always changes tax relations between taxpayer and tax administration. The paper presents essential problems which may appear while the tax remitter is introduced into tax relations. The first part of the paper describes the model of tax relations between tax remitter, tax administration and taxpayer. The second part of the paper presents some practical problems concerning the application of tax rules if the model arrangements are not considered while adopting the rules regarding the relations between the three bodies of tax relations mentioned above.
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