Object's details: Zmiana opodatkowania obrotu suszem tytoniowym akcyzą próbą ograniczenia szarej strefy w Polsce

Description

• PLMET:
  
  http://confluence.man.poznan.pl/community/display/FBCMETGUIDE
• 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
  
• Subject and Keywords:
  
  
  excise tax
   ;
  trade in dry tobacco
   ;
  grey area
   ;
  customs services
   ;
  
  
  podatek akcyzowy
   ;
  obrót suszem tytoniowym
   ;
  szara strefa
   ;
  służby celne
• 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
  :
  Redaktor,
• Institution:
  
  
  Uniwersytet Wrocławski. Wydział Prawa, Administracji i Ekonomii
• Date issued:
  
  2014
• Date copyrighted:
  
  2014
• Detailed Type:
  
  
  czasopisma (wydawnictwa ciągłe)
   ;
  artykuł
• Identifier:
  
  oai:repozytorium.uni.wroc.pl:108737  ;
  ISSN 1733-5779
   ;
  ISSN 0239-6661
• Source:
  
  PAd 102060 II
• Language:
  
  pol
• 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.
• Autor opisu:
  
  WR U/PAdbg

Object is located in the collections:

Additional information

• Creation date: 2020-05-25
• Last modification date: 2024-04-22
• Content object's number of views: 127
• You could also download the object's description in these formats:
  RDF
   ;
  OAI-PMH
• Download IIIF manifest:
  https://repozytorium.uni.wroc.pl/iiif-manifest/manifest/108737/PDF.json