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Author
Bąk Melania
Title
Uwagi na temat harmonizacji polskiego prawa podatkowego z prawem Unii Europejskiej
Remarks on Harmonisation of Polish Tax Law with the EU Legislation
Source
Prace Naukowe Akademii Ekonomicznej we Wrocławiu, 2000, nr 866, s. 25-32
Keyword
Stowarzyszenie Polski z WE, Prawo podatkowe, Podatki bezpośrednie
Poland's Association with the EC, Tax regulations, Direct tax
Note
summ.
Abstract
Autor przedstawia uwagi dotyczące harmonizacji polskiego prawa podatkowego z prawodawstwem Unii Europejskiej. Omawia harmonizację podatków bezpośrednich, podatków od towarów i usług oraz podatków akcyzowych.

The objective of this paper is to present the author's remarks on harmonisation of Polish tax law with the EU legislation. Poland's accesion into the European Union depends on meeting definite legal and economic requirements on both macro- and micro-scale. Harmonisation of tax legislation is an important component of the process of meeting general European legislation standards. The remarks refer to harmonisation of direct taxation, taxation on goods and services, and excise taxation. The conclusion is that Polish tax law needs a complex and comprehensive reform.(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
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ISSN
0324-8445
Language
pol
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