The purpose of the paper is to present the most important changes to the laws on excise tax and personal income tax (PIT) made in Poland in 2022. Due to the importance of these changes, they can be considered as tax law reforms. The changes to the excise tax may not only affect the amount of taxes levied but may also influence the health-related behaviour of Poles in the coming years. The changes to the PIT may affect as many as 18 million taxpayers. The main purpose of this paper is to verify two research hypotheses: first, that public consultations do not have any impact on the shape of the tax law being developed; and second, if the legislator adopts a tax law quickly, it will very likely contain many errors, the consequences of which may be serious.
Podstawowym celem niniejszego opracowania jest przedstawienie mankamentów obecnych przepisów dotyczących nadpłaty w prawie podatkowym wynikających z braku jednoznacznego uregulowania sytuacji, gdy nadpłata powstaje u podatnika, który nie ponosi jednak ciężaru ekonomicznego podatku. Oprócz tego przedmiotem artykułu jest również wskazanie kierunków zmian legislacyjnych, które mogłyby eliminować te mankamenty. Z niniejszego opracowania wynika, że na gruncie obecnych przepisów ordynacji podatkowej brak jest jednoznacznej regulacji, która jednoznacznie rozstrzyga, czy podatnik, u którego powstanie nadpłata (zapłaci podatek nienależnie lub uiści go w wysokości wyższej od należnej), powinien móc odzyskać tę kwotę jako nadpłatę w przypadku, gdy podmiot ten nie poniósł ciężaru ekonomicznego danego podatku. Zasadne jest zatem wprowadzenie rozwiązań legislacyjnych, które wyeliminują ów mankament. Wprowadzane rozwiązania powinny skutkować tym, że nadpłata nie powinna być zwracana podatnikowi, który nie poniósł ciężaru ekonomicznego podatku. Kształtując przepisy dotyczące nadpłaty w aspekcie ciężaru ekonomicznego podatku, z pewnością pomocne będą propozycje legislacyjne przygotowane w ramach tzw. nowej ordynacji podatkowej przez Komisję Kodyfikacyjną Ogólnego Prawa Podatkowego.
The purpose of this article is to indicate the need to simplify typical tax procedures but also to explain how it could be done. The discussed issues are based on proposed provisions provided in the draft of the New Tax Ordinance Act prepared by the General Tax Code Codification Committee. Efforts should be made to increase the efficiency of tax proceedings, which means, among others, the elimination of the overly extensive and formalized procedure for assessment of low tax amounts. At present, for example, proceedings regarding million zlotys tax amounts are carried out on identical terms as in the case of taxes amounting to several dozen PLN. The proposed new law will speed up the handling of many matters, but will also reduce the costs incurred in meeting all the existing procedural requirements. In addition, there should be no proceedings undertaken regarding tax amounts that are lower than the costs of obtaining them. The procedures for serving documents to taxpayers should be also simplified. Currently, they are very expensive. Additionally, they are often ineffective, which leads to the loss of significant tax revenues by the state. In addition, the process of granting individual tax reliefs should be simplified, especially in the context of local taxes. It should be enabled municipalities to independently decide on these entitlements and streamline the procedure for their granting.
Abstract. In order to achieve a desired effect of tax legal interpretation, its linguistic mechanisms are frequently insufficient. Elements of paralinguistic interpretation are more and more often indispensable. It applies inter alia when domestic tax law regulations must be verified in the light of the EU tax law. However, the study depict interpretative problems regarding the institution of remuneration of excess payments, which is regulated in Polish tax law. Considerations presented in this article confirm that legal interpretation of tax law is a complicated process. It is important to establish correct system connection between the analyzed legal regulations and other provisions, often contained in other legal acts. Moreover, it seems necessary to refer to the purpose-oriented interpretation of the law. Only then a chance for a satisfactory final result of the provision's legal interpretation can be guaranteed. What is more, such an effect will create an element being a part of a logically composed and arranged unity.
The primary aim of this article is to present fundamental principles resulting from Article 15q of the Covid Act – which contains the legal basis for passing tax resolutions – according to which the municipality councils may prolong to entrepreneurs payment deadlines of certain instalments in real estate tax. This paper discusses the consequences of introducing these preferences, as well as certain flaws of the tax resolutions adopted on the basis of the aforementioned regulation of the Act on Covid. The flaws were detected on the basis of the analysis of the resolutions adopted by regional accounting chambers finding shortcomings in the resolutions of municipality councils adopted on the basis of the aforementioned provision of the Act on Covid.
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