BazEkon - The Main Library of the Cracow University of Economics

BazEkon home page

Main menu

Author
Arendt Łukasz
Title
Dostosowania polskiego systemu podatkowego do standardów Unii Europejskiej
Adjusting of the Polish Tax System to the Standards of the European Union.
Source
Acta Universitatis Lodziensis. Folia Oeconomica, 2004, t. 181, s. 181-187
Issue title
Członkostwo Polski w Unii Europejskiej - aspekty ekonomiczne i społeczne
Keyword
System podatkowy, Dyrektywy WE, Podatek akcyzowy, Podatek od wartości dodanej (VAT)
Tax system, EC directives, Excise tax, Value Added Tax (VAT)
Note
summ.
Company
Unia Europejska (UE)
European Union (EU)
Abstract
W artykule wyjaśniono kwestie dotyczące polityki podatkowej UE i wpływ instytucji unijnych na ujednolicenie podatków. Na szczeblu UE harmonizuje się jedynie podatki pośrednie, głównie podatek od wartości dodanej, akcyzę oraz te elementy podatku od zysków przedsiębiorstw, które dotyczą międzynarodowych aspektów działalności firm. Autor, koncentrując się na tych podatkach, przedstawił - obok standardów unijnych - także stan faktyczny w Polsce oraz niezbędne dostosowania.

The present Polish tax system has been being created since 1991. In this process the European Community regulations have been taken under consideration. Even though both systems are similar, there is still the necessity of adjusting some areas of the Polish system to the European one. The negotiations between Poland and the EU in the "Taxation" area were completed in March 2002. Poland was obliged to introduce acquis communautaire to the day of achieving the full membership in the EU, yet obtaining at the same time transitional periods as for inflexible market segments. The most significant changes have concerned indirect taxation, as this is the most harmonised area (as for taxes) within the EU itself. In this connection Poland has had to adjust the range and rates of VAT and excise according to the requirements of the EU directives. As there has been no harmonisation of direct taxation in the Community, the Polish government in this field fully sovereign in its all decisions. Poland's accession to the EU doesn't require any change in personal income tax regulations. In fact the average effective rate of this tax in Poland is presently equal to its level in the Community. (original abstract)
Accessibility
The Main Library of the Cracow University of Economics
The Library of Warsaw School of Economics
The Library of University of Economics in Katowice
The Main Library of Poznań University of Economics and Business
The Main Library of the Wroclaw University of Economics
Bibliography
Show
  1. 1999 Regular Report on Poland's Progress Towards Accession, Commission of the European Communities, Brussels, 1999.
  2. Public Finances in EMU-2000, "European Economy", no. 3, European Commission 2000, http://europa.eu.int.
  3. Sczodrowski G., Regulacje podatkowe Unii Europejskiej i praktyka podatkowa jej krajów członkowskich jako bariera suwerennego kształtowania systemu fiskalnego w Polsce, "Acta Universitatis Lodziensis", 2001, Folia Oeconomica, 154.
  4. Stanowiska negocjacyjne Polski w obszarze Podatki, www.negocjacje.gov.pl.
  5. Tax Policy in the European Union - Priorities for the Years Ahead, Commission of the European Communities, Brussels, 2002.
  6. Tax Policy in the European Union, Office for Official Publications of the European communities, Luxembourg, 2000.
Cited by
Show
ISSN
0208-6018
Language
pol
Share on Facebook Share on Twitter Share on Google+ Share on Pinterest Share on LinkedIn Wyślij znajomemu