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Obciążenie podatkiem od towarów i usług przedsiębiorstw. Wybrane problemy na podstawie badań

100%
Famulska T.
Annales Universitatis Mariae Curie-Skłodowska, sectio H – Oeconomia
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2017
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vol. 51
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issue 4
EN
The aim of the article is an attempt to assess the functioning of tax on goods and services as a tax burden on business, based on research. The reflections head for recognition of shortcomings in the current tax on goods and services system from the perspective of businesses’ experience and identifying the scope of businesses’ application of selected optional solutions used in the construction of the tax under consideration. The research procedure employed the method of survey research (direct interview). Aggregated data was subject to many-sided analysis, which allowed one to formulate specified assessment and conclusions.
PL
Celem artykułu jest próba oceny funkcjonowania podatku od towarów i usług jako obciążenia przedsiębiorstw na podstawie badań. W rozważaniach autorka zmierza do rozpoznania mankamentów w obowiązującym systemie podatku od towarów i usług z perspektywy doświadczeń przedsiębiorstw oraz do zidentyfikowania zakresu korzystania przez przedsiębiorstwa z wybranych rozwiązań opcjonalnych, które stosowane są w konstrukcji rozpatrywanego podatku. W postępowaniu badawczym zastosowano metodę badań ankietowych (wywiadu bezpośredniego). Zgromadzony materiał poddano wielostronnej analizie, która uprawniła do sformułowania określonych ocen i wniosków.
2
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Aspekt podmiotowy strategii podatkowej przedsiębiorstw w zakresie podatku od towarów i usług

100%
Famulska T.
Studia Ekonomiczne
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2014
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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.
3
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Preferencje w podatku od towarów i usług dla małych i średnich przedsiębiorstw w warunkach jednolitego rynku europejskiego

100%
Famulska T.
Annales Universitatis Mariae Curie-Skłodowska, sectio H – Oeconomia
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2016
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vol. 50
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issue 1
EN
The article aims at analysing and assessing preferences in tax on goods and services for small and medium-sized enterprises in the perspective of EU single market. Much attention is paid to subject exemptions for small enterprises and the category of the so-called ‘small taxpayer’. Tax conditions (specific for VAT) for the functioning of small and medium-sized enterprises in Poland in comparison to other EU countries are identified. The article employs study methods of subject literature and an analysis of legal acts from the point of view of economic/financial results of their application. Empirical data from the Ministry of Finance and studies of the European Commission were used in formulating a part of the assessment and conclusions. 
PL
Celem artykułu jest analiza i ocena preferencji w podatku od towarów i usług dla małych i średnich przedsiębiorstw w perspektywie jednolitego rynku europejskiego. Rozważaniami objęto zwolnienia „podmiotowe” stosowane dla drobnych przedsiębiorców oraz kategorię tzw. małych podatników. Dokonano identyfikacji – specyficznych w zakresie VAT – podatkowych uwarunkowań funkcjonowania małych i średnich przedsiębiorstw w Polsce na tle innych krajów członkowskich Unii Europejskiej. W opracowaniu zastosowano metodę studiów literaturowych oraz analizy aktów prawnych (z punktu widzenia skutków ekonomicznych/finansowych ich stosowania). W formułowaniu części ocen i wniosków wykorzystano dane empiryczne Ministerstwa Finansów oraz opracowania Komisji Europejskiej.
4
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Pro-Ecological Preferences in Real Estate Tax on the Example of Municipal Communes of the Silesian Voivodeship

63%
Famulska T., Szymczak M.
Annales Universitatis Mariae Curie-Skłodowska, sectio H – Oeconomia
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2022
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vol. 56
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issue 3
19-35
EN
Theoretical background: In the light of the sustainable development paradigm, the concepts and categories of public finance science require verification. This issue concerns, among others, taxes in terms of making them pro-ecological. Therefore, the necessity to research shaping sustainable taxes is justified not only by its importance and topicality but also by the fact that it is not sufficiently recognized in the literature. In particular, this regards research into the Polish tax system.Purpose of the article: The article aims to identify and assess pro-ecological real estate tax allowances and exemptions applied within the local tax sovereignty on the example of municipal communes of the Silesian Voivodeship.Research methods: The article employed literature studies (due to the specific nature of the subject – mainly domestic), analysis of the economic aspect of legal acts, in particular local law, simple statistical methods, and elements of comparative analysis. Empirical research was carried out on a full sample (49) of municipal communes of the Silesian Voivodeship. The analysis covered all resolutions of municipal councils from five years, i.e., from 2017 to 2021 (and in some cases also from earlier years), regarding real estate tax allowances and exemptions. In total, this amounts to 580 resolutions, the provisions of which were in force from 2018 to 2021 and are still applicable in 2022.Main findings: The study identified pro-ecological real estate tax allowance and exemption provisions, introduced under the tax sovereignty by the councils of the surveyed municipal communes. The authors proposed their own classification of the preferences in question and carried out their assessment, also in a comparative approach. The conducted research provides the basis for positive verification of the adopted research hypothesis, assuming that pro-ecological real estate tax allowances and exemptions are applied by municipal authorities to a limited extent. Directions for further research on the discussed issues were outlined at the end.
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