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:  Value Added Tax (VAT)
help Sort By:

help Limit search:
first rewind previous Page / 1 next fast forward last
1
Publication available in full text mode
Content available

Luka podatkowa w podatku VAT w Polsce oraz innych krajach Unii Europejskiej w latach 2014-2018

100%
Zblewska K.
Przedsiębiorstwo we współczesnej gospodarce - teoria i praktyka
|
2019
|
vol. 2
|
issue 29
13-24
PL
Celem artykułu jest scharakteryzowanie zjawiska luki podatkowej, czynników wpływających na jej skalę oraz metod zaproponowanych przez Komisję Europejską, służących do jej zmierzenia. W artykule porównano lukę podatkową w Polsce do wybranych innych krajów członkowskich Unii Europejskiej oraz opisano próby zwiększenia efektywności w ściągalności podatku. Przedmiotem artykułu jest zdefiniowanie istoty i wartości luki podatkowej.
2
Publication available in full text mode
Content available

Podatek VAT a swoboda świadczenia usług w Unii Europejskiej

84%
Rogowska-Rajda B.
Studia Ekonomiczne
|
2014
|
vol. 198 cz 1
276-289
EN
The Article concentrates on the aspect of VAT taxation of cross-border supply of services. It aims at exploring the relation between harmonization of the value added tax and the freedom of supplying services - how the value added tax influences the freedom of supplying services within the common UE market and to what extend the VAT system is determined by the neccessity of ensuring the proper functioning of the freedom. Primarily, it is the concept of the common internal market that is presented in the Article with the focuse exclusively put on one of its fundamental freedoms - the freedom of supplying services. Subsequently, the selected changes in the field of VAT taxation of supply of services taken recently are analysed as well as the rules of taxation of the services are provided.
3
Publication available in full text mode
Content available

Compensation for Services of General Economic Interest Due to a Municipal Company Wholly Owned by a Local Authority and VAT

84%
Stępkowski Ł.
Doradztwo Podatkowe Biuletyn Instytutu Studiów Podatkowych
|
2021
|
vol. 12(304)
70-78
PL
Niniejszy artykuł rozważa kwestie podatku od towarów i usług rządzonego w prawie polskim ustawą z dnia 11 marca 2004 roku o podatku od towarów i usług, w związku z Dyrektywą Rady 2006/112/WE z dnia 28 listopada 2006 r. w sprawie wspólnego systemu podatku od wartości dodanej względem rekompensaty płatnej podmiotowi, którego jedynym wspólnikiem (akcjonariuszem) jest jednostka samorządu terytorialnego, takiemu jak spółka komunalna, wtedy gdy taki podmiot świadczy usługę w ogólnym interesie gospodarczym (UOIG) poddaną art. 106 ust. 2 TFUE. Niniejszy artykuł powraca do tychże zagadnień na kanwie ostatniego orzecznictwa polskich sądów administracyjnych oraz Trybunału Sprawiedliwości. Stan prawny na dzień 30 listopada 2021 roku.
EN
This paper shall consider the issues of Value Added Tax (podatek od towarów usług) governed in Poland by the Act of 11 March 2004 on VAT and taken together with Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax vis-à-vis compensation payable to a body that is wholly owned by a local authority (jednostka samorządu terytorialnego), such as a municipal company, and where that body provides a service of general economic interest (a SGEI) subject to Article 106 (2) TFEU. This paper revisits those issues in light of the recent case-law of Polish administrative courts and the case-law of the Court of Justice. The law is stated as it stood on 30 November 2021.
4
Publication available in full text mode
Content available

Redystrybucyjne konsekwencje opodatkowania konsumpcji polskich gospodarstw domowych podatkiem VAT według grup społeczno-ekonomicznych w latach 1995-2009

84%
Dobrowolska B., Rogalski J. W.
Studia Ekonomiczne
|
2013
|
vol. 129
135-144
EN
Indirect taxes are an efficient source of income. These taxes play mainly fiscal roles. Social effects of their functioning seem to be just a side effect. Pursuing social policy in Poland is mainly left to direct taxes. However, a fiscal system shouldn't be the system in which the total amount of direct and indirect taxes charge the most the households of the lowest and average incomes, as it creates certain risks in the functioning of a contemporary Polish family. The aim of the article is to define redistribution effects of taxing the consumption of Polish households with Value Added Tax according to socio-economic groups in the years 1995-2009.
5
Publication available in full text mode
Content available

Podatek od towarów i usług jako narzędzie polityki fiskalnej w latach 2004-2013

84%
Tratkiewicz T.
Studia Ekonomiczne
|
2014
|
vol. 198 cz 1
307-322
EN
The aim of the article is to present the VAT revenues in Poland within resent ten years. General (due to the study's limitations) analysis of the factors influencing VAT revenues is also carried out in the article. The analysis is accompanied by elaborating the factors responsible for the VAT revenues drop within resent two years. Finally, the attempt to present the outline of possible actions is presented, esp. those which could be taken to improve (from the budgetary perspective) the implementation of the fiscal policy in the scope of VAT.
6
Publication available in full text mode
Content available

Rozwiązania podatkowe a płynność finansowa przedsiębiorstw

84%
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.