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

Results found: 6

first rewind previous Page / 1 next fast forward last

Search results

Search:
in the keywords:  Tax Law
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

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.
3
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.
4
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.
5
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.
6
Publication available in full text mode
Content available

Ulgi w spłacie zobowiązań podatkowych w dobie COVID-19 – odpowiedzialność organu podatkowego

51%
Olczyk A.
Doradztwo Podatkowe Biuletyn Instytutu Studiów Podatkowych
|
2021
|
vol. 11(303)
14-19
EN
One of the most important legal instruments for combating the economic effects of pandemic in Polish legal system is tax debt relief. This institution has been functioning in the Polish legal order for years and its exceptional character seems to be directly intended for use in extraordinary situations, such as the coronavirus epidemic. The article describes two issues: 1) how the pandemic affected the interpretation of the key premise of “public interest”; 2) to what point in the proceedings was it appropriate to raise the argument that the pandemic could justify the granting of relief.
PL
Wśród mechanizmów prawnych mających przeciwdziałać skutkom pandemii COVID-19 wyróżnić należy ulgi w spłacie zobowiązań podatkowych przewidziane w art. 67a i 67b Ordynacji podatkowej1 . Instytucja ta funkcjonuje w polskim porządku prawnym od lat, a jej wyjątkowy charakter wydaje się wprost przewidziany do zastosowania w nadzwyczajnych sytuacjach, takich jak epidemia koronawirusa SARS-CoV-2. W artykule opisane zostały dwie kwestie: 1) w jaki sposób pandemia wpłynęła na interpretację kluczowej przesłanki „interesu publicznego”; 2) do którego momentu postępowania właściwe było przedstawienie argumentacji, że pandemia może uzasadniać przyznanie ulgi.
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.