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Title:

Rola podatku akcyzowego w rozwoju gospodarczym – wybrane zagadnienia

Alternative title:

The role of excise duty in economic growth – selected issues

Creator:

Drozdek, Adam

ORCID:

0000-0002-0942-3347

Subject and Keywords:

excise duty ; tax rate ; taxable income ; European Union

Abstract:

Nowadays, taxation of excise goods has deep economic justification. This is due to the fact that excise duty consists in taxation of goods that on the one hand are consumer goods (e.g. cigarettes, fuel), but on the other hand, the state strives to limit their consumption (e.g. alcohol). As the basic fiscal instrument used by the state, it has a decisive impact on economic growth, and thus, plays an important role in everyday life of every person who is planning his/her economic activity on the market. Excise duty is, first and foremost, a convenient source of budget revenues. Heavy taxation on excise goods in many cases translates into increased tax revenues, which has its economic justification resulting from a lack of substitutes of excise goods. The aim of this article is to depict selected issues regarding the effect of excise duty on Poland’s economic growth. Taxable revenues from excise duty compared to other indirect taxes have been presented, and the basic properties of excise duty used by legislators to stimulate economic growth have been characterised

Place of publishing:

2019

Publisher:

Uniwersytet Wrocławski. Wydział Prawa, Administracji i Ekonomi

Contributor:

Miemiec, Wiesława. Red. ; Uniwersytet Wrocławski. Katedra Prawa Finansowego

Date issued:

2019

Identifier:

ISSN 2544-8382

DOI:

10.34616/kpf.2019.2.26.43

Language:

pol ; eng

Relation:

Kwartalnik Prawno-Finansowy, ISSN 2544-8382 ; nr 2/2019, s. 26-43

Is part of:

Kwatalnik Prawno-Finansowy

Rights holder:

© Copyright by Uniwersytet Wrocławski