Title:

Podatek od towarów i usług w świetle innych podatków państwowych w Polsce w latach 2000-2004

Group publication title:

Prace Naukowe Akademii Ekonomicznej im. Oskara Langego we Wrocławiu

Title in english:

The Tax on Goods and Services (VAT) against Other State Taxes in Poland between 2000 and 2004

Creator:

Olkowska, Wiesława

Description:

Prace Naukowe Akademii Ekonomicznej we Wrocławiu; 2007; nr 1159, s. 285-293

Abstrakt:

The paper covers two lines of research. The first one led to establishing the actual status of receipts and arrears in the tax on goods and services as compared to other state taxes in Poland between 2000 and 2004. The receipts from the tax on goods and services had the largest, over 40% share in the global amount of revenue from state taxes. As a consequence they played the leading role in development of state budget revenues. The trends in increase and decrease of the tax on goods and services arrears were presented together with the reasons for those changes. Establishment of large amounts of VAT arrears in restructuring processes is also highlighted. The second line of research focuses on the level of VAT taxpayers indebtedness levels. The determined values of indices between 2000 and 2004 showed the highest arrears of taxpayers in VAT payments as compared to other state taxes and a slight increasing trend between 2003 and 2004. The studies were also expanded by presenting the levels of VAT arrears by province

Publisher:

Wydawnictwo Akademii Ekonomicznej im. Oskara Langego we Wrocławiu

Place of publication:

Wrocław

Date:

2007

Resource Type:

artykuł

Language:

pol

Relation:

Prace Naukowe Akademii Ekonomicznej im. Oskara Langego we Wrocławiu; 2007; nr 1159 ; Zarządzanie finansami firm – teoria i praktyka

Rights:

Wszystkie prawa zastrzeżone (Copyright)

Access Rights:

Dla wszystkich w zakresie dozwolonego użytku

Location:

Uniwersytet Ekonomiczny we Wrocławiu

Coverage:

Projekt dofinansowany ze środków budżetu państwa, przyznanych przez Ministra Nauki w ramach Programu Społeczna odpowiedzialność nauki II. Tytuł projektu: Nauka dla Społeczeństwa: Prace Naukowe AEW w otwartym dostępie (2005-2008)