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Corporate income tax in Poland in comparison to European Union countries

100%
Leśkiewicz M.
Central European Review of Economics & Finance
|
2016
|
issue Vol. 14, No 4
35-48
EN
Corporate income tax is an important part of the tax system. It is also important source of budget revenues. In the European Union, Corporate Income Tax is not strictly standardised, which allows the governments of individual countries to pursue their own policy in this regard. The purpose of this paper is to identify similarities and differences in Corporate Income Tax and its construction in Poland and compare it with French, British and German CIT's. In this article subject, object and rates of the tax were presented, which vary depending on the country. Another important part of this work is to present the taxation of dividends in studied countries. Taxation of dividends is a controversial phenomenon and this is the reason why it is often mentioned by economists and politicians. The article also present the share of the corporate income tax in total tax revenues and total budget revenues.(original abstract)
2
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Podejście ekonomistów do roli podatku w ekonomii

75%
Pomaskow J.
Studia Ekonomiczne
|
2018
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vol. 349
173-182
PL
Celem artykułu jest analiza przemian zachodzących w poglądach ekonomistów w odniesieniu do roli podatków. Uwagę autorki zwróciły koncepcje: fizjokratyczna, klasycznej ekonomii liberalnej, niemieckiej szkoły historycznej, J.M. Keynesa, zwolenników syntezy neoklasycznej, F.A. Hayeka oraz przedstawicieli monetaryzmu, ekonomii strony podażowej, a także szkoły racjonalnych oczekiwań. Do rozważania tej kwestii została wykorzystana metoda analizy literatury przedmiotu. Głosy ekonomistów na temat rozszerzenia zakresu działań rządowych w gospodarkę pozostają podzielone. Zwolennicy większej aktywności państwa stoją na stanowisku, że poprzez wzrost wydatków rządowych możliwe jest zapewnienie społeczeństwu cennych dóbr publicznych. Sympatycy odmiennego poglądu są przeświadczeni o negatywnym wpływie wzrostu wydatków na wzrost gospodarczy, skutkującym transferem środków z sektora prywatnego do publicznego, który wykorzystuje je w sposób mniej efektywny.
EN
The aim of the article was to analyze the changes taking place in the views of economists on the role of taxes. The author’s attention was drawn to: physiocracy, classical liberalism, the historical school of economics, J.M. Keynes, the neoclassical synthesis, F.A. Hayek, monetarism, supply-side economics and the “rational expectations” school. To consider this issue was used the method of literature analysis. Scholars differ as to the extension of government activities to the economy. The followers of increasing of state activity, believe that the by increasing of public spending, it is possible to provide the public with valuable public goods. The supporters of a different approach are convinced of the negative impact of increased spending on economic growth, that result in the transfer of funds from private sector to the public sector, who use them less efficiently.
3
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Stanowisko Instytutu Badań nad Gospodarką Rynkową wobec opodatkowania banków w Polsce

63%
Pawłowicz L.
Bezpieczny Bank
|
2015
|
issue 4 (61)
200-211
PL
aktSpośród analizowanych obecnie wariantów opodatkowania banków w Polsce najprostszy i najbezpieczniejszy wydaje się dodatkowy podatek od zysków. Oczywiście zredukuje on stopę zwrotu z kapitału, ale, w odróżnieniu od innych podatków powodujących wzrost kosztów, nie spowoduje, że będzie ona ujemna. Ponadto z dodatkowego obciążenia banków podatkiem od zysków można się łatwo wycofać, jeśli spowodowałoby to utratę atrakcyjności inwestycyjnej przez sektor, nie powodując katastrofy systemu finansowego. Nierozważne opodatkowanie aktywów, pasywów lub transakcji może do takiej katastrofy doprowadzić. Niezależnie jednak od decyzji, co powinno być podstawą naliczenia obciążeń dla banków, najistotniejsze jest, aby przyjęte rozwiązania nie naruszyły kruchej stabilności systemu finansowego. Ewentualne obciążenie banków powinno stanowić rozwiązanie systemowe, które stymuluje wzrost stabilności finansowej. Dlatego, jakąkolwiek przyjętoby podstawę opodatkowania, powinno się obciążać większym podatkiem banki prowadzące bardziej ryzykowną działalność i tworzące zagrożenie dla stabilności systemu finansowego, a mniejszym banki bezpieczne, nie stanowiące zagrożenia dla stabilności. Proponujemy rozważenie trzystopniowej skali opodatkowania banków w zależności od ryzyka, które kreują dla finansów publicznych, a więc w zależności od poziomu ich bezpieczeństwa.
4
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Podatek od transakcji finansowych i unia bankowa - nowa jakość na europejskim rynku finansowym

63%
Gasz
Studia Ekonomiczne
|
2013
|
vol. 145
151-159
EN
The basic premise of the introduction of new regulations in the European financial market is to ensure the stability of its operation and to prevent the occurrence of further crises. Taking into account the fact that the effects of past actions taken by governments to improve the situation on the domestic markets are far from desirable, and increasingly louder and boldly began to pull out additional tax demand of institutions conducting banking activities and the creation of the European Union on the basis of the bank. The article attempts to evaluate the proposed solutions in the context of possible economic consequences. Centralize management functions global financial market will be a reality, but the process will be gradual. The introduction of a financial transaction tax on a global scale requires a longer time horizon necessary to carry out the appropriate procedures and implement them in practice.
5
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Podatek od wydobycia niektórych kopalin w Polsce na tle doświadczeń zagranicznych

63%
Połczyński J.
Studia Ekonomiczne
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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.
6
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Planowanie podatkowe działalności prowadzonej poprzez zagraniczny zakład

63%
Jamroży M.
Studia Ekonomiczne
|
2014
|
vol. 198 cz 1
255-266
EN
The purpose of this article is to characterize as well as clarify the tax implications of foreign direct investment in the form of a permanent establishment. The tax burden is not a fixed amount determined by the business environment but rather can be influenced by the type of business structure created. A tax analysis of foreign direct investment (FDI) has revealed that the creation of a permanent establishment is more fiscally profitable than the creation of a separate legal entity (subsidiary). The income of a permanent establishment is not subject to economic double taxation. In addition, there is more flexibility with a permanent establishment in other areas of decision-making such as financing, internal dealings or the settlement of losses.
7
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Podatek od transakcji finansowych jako narzędzie oddziaływania na rynek finansowy

51%
Dziuba J.
Studia Ekonomiczne
|
2014
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vol. 186 cz 1
165-173
EN
The financial crisis, which affected financial markets at the end of the first decade of the 21st century, and the resulting reactions of state governments, aimed at the increased regulation of the financial market, revived the debate on the introduction of one of the possible tools for such regulations in the European Union, i.e. the financial transaction tax - FTT. The article discusses the main non-fiscal objectives imposed on such tax, both from the theoretical and empirical perspective. The theoretical arguments justify the introduction of FTT, however, the results of empirical studies are inconclusive regarding the tax consequences, particularly in terms of its non-fiscal goals.
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