波兰电子烟和加热烟草产品的消费税改革和个人所得税改革

Mariusza Popławski
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引用次数: 0

摘要

本文的目的是介绍2022年波兰对消费税和个人所得税(PIT)法律的最重要变化。由于这些变化的重要性,它们可以被视为税法改革。消费税的变化不仅可能影响所征收的税额,还可能影响波兰人今后几年与健康有关的行为。PIT的改革可能会影响多达1800万纳税人。本文的主要目的是验证两个研究假设:第一,公众咨询对正在制定的税法的形态没有任何影响;其次,如果立法者迅速通过税法,它很可能包含许多错误,其后果可能是严重的。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Excise tax reform in Poland on electronic cigarettes and heated tobacco products and Personal Income Tax reform
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 as 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.
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