Wybrane aspekty podatku akcyzowego w Polsce

• Authors: Ślebocka, Magdalena

Title variants

PL

Some Aspect of Excise in Poland

Abstracts

EN

Excise was enacted into the polish tax system by the act of 8 January 1993 concerning the tax levied on goods, services and the excise. Before enacting this act, one - stage turnover tax was binding which allowed for usage of different tax rates. In general, the excise is a complementary tax to the indirect tax, namely the tax on goods and services. The basic law act shaping the excise are: act concerning the tax on goods and services issued on 8 of January 1993 and the act regulating marking goods witch banderoles issued on 2 of December 1993.

• Publisher: Uniwersytet Łódzki. Wydawnictwo Uniwersytetu Łódzkiego
• Journal: Acta Universitatis Lodziensis. Folia Oeconomica
• Year: 2002
• Volume: 161

Dates

published

2002

Contributors

author

Ślebocka, Magdalena

other

Uniwersytet Łódzki, Katedra Finansów i Bankowości

Identifiers

URI

http://hdl.handle.net/11089/18732