Author dc.contributor.author | Popławski Mariusz | hu_HU |
Availability Date dc.date.accessioned | 2022-11-10T14:26:28Z | |
Availability Date dc.date.available | 2022-11-10T14:26:28Z | |
Release dc.date.issued | 2022 | hu_HU |
Issn dc.identifier.issn | 2498-6275 | hu_HU |
Issn dc.identifier.issn | 2786-0736 | hu_HU |
uri dc.identifier.uri | http://hdl.handle.net/20.500.12944/18805 | |
Abstract dc.description.abstract | The purpose of the paper is to present the most important changes to the laws on excise tax and personal income tax (PIT) made in Poland in 2022 Due to the importance of these changes, they can be considered tax law reforms The changes to the excise tax may not only affect the amount of taxes levied but may also influence the health-related behaviour of Poles in the coming years The changes to the PIT may affect as many as 18 million taxpayers. The main purpose of this paper is to verify two research hypotheses: first, that public consultations do not have any impact on the shape of the tax law being developed; and second, if the legislator adopts a tax law quickly, it will very likely contain many errors, the consequences of which may be serious. | hu_HU |
Language dc.language | en | hu_HU |
Rent dc.publisher | Ludovika Egyetemi Kiadó | hu_HU |
Keywords dc.subject | tax reform | hu_HU |
Keywords dc.subject | public consultations | hu_HU |
Keywords dc.subject | excise tax | hu_HU |
Keywords dc.subject | electronic cigarettes | hu_HU |
Keywords dc.subject | heated tobacco products | hu_HU |
Keywords dc.subject | personal income tax | hu_HU |
Title dc.title | Excise Tax Reform in Poland on Electronic Cigarettes and Heated Tobacco Products and Personal Income Tax Reform | hu_HU |
Title Version dc.title.alternative | How Laws Should Not Be Amended | hu_HU |
Type dc.type | folyóiratcikk | hu_HU |
Version dc.description.version | kiadói | hu_HU |
dc.rights.accessRights | nyílt hozzáférésű | hu_HU |
Doi ID dc.identifier.doi | 10.53116/pgaflr.2022.1.4 | hu_HU |
Discipline Discipline + dc.subject.discipline | Társadalomtudományok | hu_HU |
dc.subject.sciencebranch | Társadalomtudományok/Közgazdaságtudományok | hu_HU |
MTMT ID dc.identifier.mtmt | 33215542 | hu_HU |
dc.identifier.journalTitle | Public Governance, Administration and Finances Law Review | hu_HU |
dc.identifier.journalVolume | 7 | hu_HU |
dc.identifier.journalIssueNumber | 1 | hu_HU |
Scope dc.format.page | 51-61 | hu_HU |
Place of publication dc.publisher.place | Budapest | hu_HU |