Full-text resources of CEJSH and other databases are now available in the new Library of Science.
Visit https://bibliotekanauki.pl

Results found: 13

first rewind previous Page / 1 next fast forward last

Search results

Search:
in the keywords:  Prawo podatkowe
help Sort By:

help Limit search:
first rewind previous Page / 1 next fast forward last
1

Realizacja zasady pogłębiania zaufania obywateli do organów państwa w postępowaniu podatkowym na przykładzie wybranego orzecznictwa

100%
Wesołowska A.
Acta Iuris Stetinensis
|
2011
|
issue 2
87 - 100
EN
The intensify reliance rule nation to the state’s organs is one of the most integralwhich compliance is fundamental base properly execution tax proceedings. Tax organsoften refer that points of view laws and courts in polish law system do not have obligatorycharacter what makes court’s judgment committed with tax organs only in one case(in which it has been issued). However, abuse that assertion led to omit court’s judgmentduring tax organ cases. On the base of issued court’s judgments I will show how tax organs should behaveto fully realize the intensify reliance rule. In practice this means that tax organs usuallyrefer only for their beneficial sentences. In case that sentence is unfavorable for tax officethey often refer that sentence was issued only in one individual case and can not beapplication in other one.
2
Publication available in full text mode
Content available

Wpływ procesu stosowania prawa na zakres uprawnień jednostki : studium przypadku

100%
Wojewoda-Buraczyńska K., Wojewoda-Buraczyńska K.
Zeszyty Naukowe UPH seria Administracja i Zarządzanie
|
2018
|
vol. 43
|
issue 116
155-165
PL
Publikacja dotyczy problematyki wpływu procesu stosowania prawa na uprawnienia jednostki na przykładzie przepisów prawa podatkowego przyznających preferencje podatkowe osobom niepełnosprawnym w zakresie podatku dochodowego od osób fizycznych.
3
Publication available in full text mode
Content available

Modele organizacyjno-prawne zintegrowanego nadzoru nad rynkiem finansowym

75%
Góral L.
Studia Prawno-Ekonomiczne
|
2009
|
vol. LXXX (80)
89-101
EN
The aim of this article is the presentation of legal and organizational models of the integrated supervision over the financial market. The integrated supervision is defined by the Author as the legal and institutional mechanism of cooperation and exchange of information between the supervisory institutions over the particular segments of the financial market. The supervision in this sense may take the form of uni- or multi-institutional model of the integrated supervision over the financial market. This division corresponds to the evolutionary concept of the integration of the supervision, both in subjective and objective aspects. In the first case, it means the union of all functioning existing institutions of supervision acting on different segments of the financial market to one institution performing the supervisory functions over the whole financial market (the vertically integrated supervision). In the second case, the integrated model of the supervision is based on several institutions performing the supervisory functions over the financial market ( the horizontally integrated supervision). In this model the supervision over the financial market was integrated via the creation of mutual and provided by law personal connections existing between individual supervisory institutions and via functional connection of them, which are based on the common aim of the supervision performed by these institutions. Mentioned above considerations allowed the Author to the statement that the condition of existence of the integrated supervision, both in the form of uni- or multi-institutional model of the integrated supervision is the guarantee of independence in personal, financial and functional sense from the political power – e.g. from the government, given to the institution exercising the supervisory functions over the financial market. This solution will ensure the realization of the aim of the supervision which is the proper functioning of the financial market, its stability, security and transparency. Basing on the proposed classification of different models of integrated supervision, the Author submits the characteristic of the model of supervision actually adopted in Poland and in France.
4
Publication available in full text mode
Content available

Amortyzacja podatkowa a amortyzacja bilansowa

75%
Fiałkowska K.
Studia Prawno-Ekonomiczne
|
2011
|
vol. LXXXIV (84)
101-115
XX
Amortization of assets allows the business to allocate a total amount from each accounting period due to the consumption of fixed assets over time. The useful economic life of the asset is an important factor here, it determinates the years in which the company will be able to produce a return of costs. There are various methods of amortization available but that isn’t the reason why depreciation tends to create many difficulties. The main aim of this article is to discuss the differences and the similarities between amortization done on the basis of tax legislation on one side and accounting on the other. My analysis outlines the most important problems with which most of corporations come in contact when running a company. Amortization is one of the options offered by the legislation which is used to decrease the company’s costs. This process takes a lot of practice in interpreting tax regulations and accounting principles. The main problem arises because both tax regulations and accounting regulations require to conduct two different types of records for two different purposes. On one hand, the goal is to fulfill the obligations imposed by corporate incorporate tax. On the other, we are dealing with activities that give us information about the financial situation and development opportunities of the company. A thorough analysis of the rules gives a clear picture of disparity in the regulation of depreciation of fixed and intangible assets. Common practice shows that you can keep records of fixed assets and intangible assets subject to amortization for accounting purposes, and then use that information within the requirements imposed by tax regulations. A well supported plan of ways how to conduct a business can support this thesis. Therefore, a full knowledge of both kinds of regulations as well as experience are necessary. It allows the business to make the most economic decision when it comes to choosing the method or time of amortization etc.
5
Publication available in full text mode
Content available

Społeczny aspekt opodatkowania dochodów osób fizycznych w Polsce

75%
Sosnowski M.
Studia Ekonomiczne
|
2015
|
vol. 209
188-197
EN
In this article the author discusses the use of tax preferences and tax-free allowance as tools for the implementation of social objectives of fiscal policy. In this context the author analyzes here the taxation level in the individual income tax and the degree of implementation of the principle of uniformity and fairness of taxation in the polish tax sys¬tem. Moreover, there are presented the observed trends in the application of tax-free allow¬ance and tax relief. The conclusion is that the lack of a clear effect of the progression mitigat¬ing in terms of the use of tax preferences and tax-free allowance results in an uneven distribution of the tax burden, and thus hinders the state socio-economic objectives
6
Publication available in full text mode
Content available

Aspekt podmiotowy strategii podatkowej przedsiębiorstw w zakresie podatku od towarów i usług

75%
Famulska T.
Studia Ekonomiczne
|
2014
|
vol. 198 cz 1
225-238
EN
The article aims at presenting opportunities for applying a tax strategy by companies in the context of the tax on goods and services in the subject related layer. Major problems and decisional criteria of selection of the subject related status of companies in the context of this tax are identified. Much attention is paid to subject exemptions from the tax on goods and services and a category of the so-called "small taxpayer". An analysis of economic results of selecting diversified subject related statuses in the context of the tax on goods and services by companies is made.
7
Publication available in full text mode
Content available

Czynny udział podatnika w podatkowym postępowaniu odwoławczym

75%
Nowak I.
Studia Prawno-Ekonomiczne
|
2009
|
vol. LXXIX (79)
105-123
EN
In the following article the author presented issues concerning the active part of a taxpayer in jurisdictional appeal proceedings. The obligation of insuring a party the active part in the proceedings encumbers tax authority from the moment of its instigation until its completion. In other words the principle of an active part is of tremendous significance for the taxpayer, as it guarantees him participation in shaping the course of the whole tax proceedings including the resolution. All breaching of the abovementioned principle constitute a basis for turning down the decision in an appeal proceedings or a legal disability resulting in resumption of proceedings.
8
Publication available in full text mode
Content available

Zarządzanie polityką rachunkowości w aspekcie prawa podatkowego

63%
Stępień M.
Studia Ekonomiczne
|
2014
|
vol. 201
327-336
EN
Enterprises, presenting the achieved results and their financial standing, follow the superior accounting principles shaped by theory and practice, ensuring quality traits of the information under discussion. The accounting system, based on the balance sheet law, provides multiangular pieces of information, which are also used in settlement of business entities against the fiscal environment. Tax law, regulating the fiscal environment of an enterprise, serves mainly the fiscal purposes of the state. Basing on the accounting system, it differently regulates the basic notions used to determine the revenue of an entity. It makes use of economic variables in order to display the tax result achieved by a business entity, imposing the manner of valuation and the presentation of income and costs. The aim of the article was to present the output of the law theory with reference to shaping tax principles in comparison to the principles of bookkeeping. It has been demonstrated that the lack of precise specification of basic economic categories, among which there are the notions of income and costs, without the principles constituting the methodology of measuring the exploitation of resources in tax law, attributes the issue under discussion to an unstable and subjective platform for the valuation and presentation of basic economic figures. The great majority of the analysed business entities take into consideration tax regulations in the identification of income and tax costs. Due to the fact that the aims of the tax system do not overlap with the aims and principles of the balance sheet law, it seems justifiable to seek solutions implementing the principles created in the theory of tax law, which may constitute a stable base for building an effective tax system. Balance sheet law, constituting a system of reliable information about the basic economic data typical of business entities, should be correlated with a stable and well-founded tax system, which should contribute to the unification of the principles of creating one of the most basic economic variables, to which the information about the achieved results (income) by business entities belongs.
9
Publication available in full text mode
Content available

Czy podatek od wartości nieruchomości jest szansą na zwiększenie dochodów samorządu terytorialnego?

63%
Bryndziak S.
Studia Prawno-Ekonomiczne
|
2011
|
vol. LXXXIV (84)
39-52
EN
The property value tax has been suggested to introduce in Poland for a long time. However, according to different reasons, reform of the taxation of real estate was not introduced till now. In this article the defects of current property tax structure will be shown. What is more, areas that need reforms will also be pointed out. The benefits of tax in a form of ad valorem will be shown. The introduction of new tax would be an advantage for local government and would also strengthen its position in the state.
10
Publication available in full text mode
Content available

Instytucja interpretacji prawa podatkowego w ujęciu art. 14a i 14b Ordynacji podatkowej – aspekt teoretycznoprawny (artykuł dyskusyjny)

63%
Bekrycht T., Brolik J.
Studia Prawno-Ekonomiczne
|
2012
|
vol. LXXXV (85)
11-33
EN
The article contains a detailed analysis of general and individual interpretations of tax law both in terms of particular articles` content and in a philosophical and sociological perspective. It`s a new, critical look at legal norms of interpretation applied by Minister of Finance and contained in Art. 14a and 14b Polish tax law. The authors believe that the present discussion is novel due to its non-positive perspective. The authors explicitly claim that only a close cooperation between legislative, executive and judiciary can secure democratic standards in the law for i.e. both reliability and predictability of law application.
11
Publication available in full text mode
Content available

Podatek od wydobycia niektórych kopalin w Polsce na tle doświadczeń zagranicznych

63%
Połczyński J.
Studia Ekonomiczne
|
2014
|
vol. 186 cz 2
89-100
EN
Tax on extraction of certain minerals was levied in Poland on 18 April 2012. From the beginning this tax was assessed as a controversial source of central budget revenue. Tax burden and especially tax scale were judged as too high and defective. The new tax is levied only on extraction of copper and silver, which narrows the tax subject. As a result the number of taxpayers is extremely limited to one important object - KGHM Polska Miedź S.A. This company for many years belongs to the group of most fiscally effective corporate income taxpayer's in Poland. Tax on extraction of certain minerals constitutes another significant fiscal burden for business profits which hampers the ability to invest in the long term. The level of tax revenue generated from this source so far has been relatively low in comparison to main tax sources of central budget. From another point of view the level of tax revenues was not symbolic and in the period of global financial crisis should be respected. In the near future taxation subject of the considered tax will be probably extended to other types of natural resources and fuels such as shale gas or other form of hydrocarbons. Potentially the tax revenue generated by this form of taxation could be enormous, just like in many other countries (e.g. Russia, Chile, Norway). The increasing role of tax on extraction of certain minerals revenue is unavoidable due to the raising needs of central budget, which cannot be fulfill in a simple way because of mechanical increase of indirected taxes. On the other hand, taxes on natural resources will probably curb the development process of mining industry in Poland. In conclusion, the level of tax on extraction of certain minerals is not optimal or efficient. Changes in the level of tax burden seem to be necessary.
12
Publication available in full text mode
Content available

Składniki majątkowe w procesie likwidacji spółki osobowej - kilka uwag na gruncie przepisów prawa podatkowego

63%
Janik E.
Studia Ekonomiczne
|
2015
|
vol. 240
46-59
PL
Celem artykułu jest ukazanie możliwości dokonywania podatkowych odpisów amortyzacyjnych w procesie likwidacji. W pracy podkreślono, iż podatkowe znaczenie odpisów amortyzacyjnych polega na tym, że mogą być one uznane za koszt uzyskania przychodu i przez to wpłynąć na zmniejszenie wysokości płaconego podatku. W związku z tym w prowadzonej analizie wskazano na ciekawy problem, egzemplifikujący się w pytaniu: czy podmiot, który będzie prowadził indywidualną działalność gospodarczą, przejmując środki trwałe (wartości niematerialne i prawne) po spółce niemającej osobowości prawnej, w której był wspólnikiem, powinien kontynuować dotychczasową amortyzację podatkową prowadzoną w spółce niemającej osobowości prawnej, czy też ustalić na nowo wartość początkową środków trwałych i rozpocząć amortyzację (na podstawie wyceny według wartości rynkowej); stanowiska są podzielone. Przeprowadzone rozważania prowadzą do wniosku, że argumentacja przedstawiana za kontynuacją odpisów amortyzacyjnych ma wyłącznie charakter faktyczny, a nie prawny; o zmianie formy prawnej podmiotu gospodarczego, stawianej przez ustawodawcę na równi z połączeniem bądź podziałem podmiotu, można mówić jedynie w sytuacji, gdy przy zmianie ram prawnych prowadzonej działalności zostaje zachowana tożsamość podmiotu prowadzącego tę działalność. Nie można zatem mówić o kontynuacji działalności poprzednika w sytuacji, gdy owej tożsamości podmiotu brak.
EN
The goal of this article is presentation of possibilities to effectuate tax depreciation allowances during the decommissioning process. It is stressed in the article that fiscal meaning of the tax depreciation allowances consists in the fact they can be recognized as tax deductible expenses and, in this way, they can influence on paid tax mitigation. That is why, in conducted analysis, quaint problem was indicated. It exemplifies in the question: whether the subject that runs individual economic activity, repossessing fixed assets (intangible fixed assets) after a company which was organizational entity without a legal personality, where he was an associate, should continue previous tax depreciation that is appropriate to organizational entity without a legal personality, or to establish a new baseline of the fixed assets and start depreciation assessment (on the grounds of pricing according to market value). Opinions differ. Worked out considerations lead to the conclusion that argumentation supporting continuation of depreciation allowances has exclusively factual character, does not have legal character. We can discuss about legal form of a change of the economic entity, which legislator puts on the same level with merger or division of the economic entity, only when the change of the legal frameworks of run businesses, remains the identity of the subject which runs these businesses. So, we cannot discuss about the forerunner activity continuation when such an identity is lacking.
13
Publication available in full text mode
Content available

Rozwiązania podatkowe a płynność finansowa przedsiębiorstw

63%
Kluzek M.
Studia Ekonomiczne
|
2014
|
vol. 198 cz 1
267-275
EN
Liquidity should be understood as the ability of the enterprise to settle short-term liabilities. Because the taxes that benefit was forced, therefore, you can consider the issue of whether the provisions from which it appears to regulate the size and timing of these liabilities are fixed so as to not jeopardize the ability to regulate other obligations of the undertaking. This concerns in particular the income tax charged on business enterprises and the tax on goods and services. The changes, which came into force on 1 January 2013, in both of these taxes are a pretext for a detailed analysis of tax solutions such as cash basis and relief for bad debts in the tax on goods and services and the principle of cost adjustments in income tax in the context of liquidity companies. Also raises the question whether the tax law is the right place, and the tax regulations effective tool to combat congestion payments.
first rewind previous Page / 1 next fast forward last
JavaScript is turned off in your web browser. Turn it on to take full advantage of this site, then refresh the page.