Object structure

PLMET:

click here to follow the link

Title:

Zmiana opodatkowania obrotu suszem tytoniowym akcyzą próbą ograniczenia szarej strefy w Polsce

Alternative title:

The change in taxation of trade in dry tobacco into excise — an attempt to reduce grey area in Poland

Creator:

Ćwiąkała-Małys, Anna ; Piotrowska, Iwona

ORCID:

0000-0001-9812-2118

Subject and Keywords:

excise tax ; trade in dry tobacco ; grey area ; customs services

Abstract:

One of the dominant sources of budget income is the income from indirect taxes. The biggest share comes from goods and services tax and from excise tax. Inflows from excise tax on tobacco products trade are exposed to reductions due to illegal production of tobacco products and trade in dry tobacco in grey area. One of the state’s dutyies is to make such changes in legislation to reduce its growth. On the other hand, customs services should undertake operational and preventative actions that will protect state budget from reductions caused by illegal or non-taxed trade in dry tobacco.

Place of publishing:

Wrocław

Publisher:

Wydawnictwo Uniwersytetu Wrocławskiego

Contributor:

Winiarski, Marcin. Red.

Date issued:

2014

Identifier:

ISSN 1733-5779 ; ISSN 0239-6661

Source:

PAd 102060 II

Language:

pol. ; eng.

Relation:

Studenckie Prace Prawnicze, Administratywistyczne i Ekonomiczne, ISSN 1733-5779. Nr 15 (2014), s. 169-182

Is version of:

Czasopisma Naukowe w Sieci (CNS)

Rights holder:

© Copyright by Wydawnictwo Uniwersytetu Wrocławskiego Sp. z o.o., Wrocław 2014

Autor opisu:

WR U/PAdbg