This study deals with the legal and financial issues of the National Fund for the Protection of Monuments (NFOZ), which has been operating since 1 January 2018 as a special purpose fund. The Fund has ...statutorily assigned revenues that come from fines paid by violators of regulations related to the protection of monuments. The study analyses the fund’s receipts and expenditures listed in its annual financial plans and concludes that, due to its relatively small revenues, the NFOZ contributes only minimally to the financing of the monument protection system in Poland.
Legal issues concerning cinematography are part of the constitutional regulations concerning national heritage and cultural heritage. Supporting the development of cinematography is the main task of ...the Polish Film Institute. The aim of this article was to examine the legal and financial issues concerning this state legal entity (in particular, its revenues and expenses). In addition, the authors set out to determine whether the Polish Film Institute is an effective entity and whether its functioning is beneficial to Polish culture and national heritage. The publication uses a dogmatic-legal method and an empirical method (the financial plans of the Polish Film Art Institute from 2017–2022 were analysed).
This paper is devoted to a change in a catalogue of entities of a public finance sector in Poland. The change was made by adding a new body – the Bank Guarantee Fund. The author indicates which ...entities belong to the public finance sector in Poland and what is a ratio legis of including the Bank Guarantee Fund in it. The paper also indicates the legal status and tasks of the Bank Guarantee Fund.
ObjectivesThe study analyses the often neglected issue of the impact of shifting from coal-based to renewable energy on the functioning of individuals, society and public law associations, including ...municipalities. The article is to present an analysis of financial consequences for communes. Moreover, the analysis covers such issues as coal energy and tax revenue of the commune, RES and the tax revenues of the commune, fiscal and non-fiscal benefits for communes with RES from the Polish perspective.Material and methodsthe law-dogmatic method and the legal comparative methodResultsThe development of renewable energy sources has a huge impact on the functioning of communes. It applies both to the fiscal and non-fiscal levels. While from the perspective of residents, community, and the environment, the elimination of coal-fired power generation is beneficial, the situation is a great deal different from the perspective of the commune's income. Some of the communes in Poland gain considerable revenues from coal-based power engineering, the reduction (or liquidation) of which will directly translate into reduced revenues. Obviously, thanks to the development of RES, some communes will increase their revenues related to the existence and operations of RES, however, it will not necessarily be those communes that will lose revenues related to the operation of coal-based power engineering.ConclusionsAssuming that there is no turning back from low-emission power engineering, it is necessary to amend the legal acts related to the financing of local government units in order to adjust the allocation of public funds between the state and local government units in such a way that some municipalities can be partially compensated for the loss of revenues related to coal power engineering.
Objectives:Paper analyses the Constitution of the Republic of Poland’s limits for restricting the legislature that requires high legislative standards in area of real estate tax.Material and ...methods:The analysis is based on the Constitutional Tribunal’s jurisprudence in the field of real estate tax that is primarily connected with taxation of entrepreneurs’ real estate. The method of dogmatic and legal analysis was used.Results:The analysis of the case law of the Constitutional Tribunal concerning the assessment of real estate tax regulations allows the conclusion that the judgments concerned the two most significant practical problems (i.e., taxation of buildings and real estate connected with business activity). In almost every case the Constitutional Tribunal found the Act on Local Taxes and Fees provisions to be at least far from the standards that should be expected from tax regulations.Conclusions:The source of the all legal problems is not only historical (i.e., from defective regulation of these issues 20 years ago). It seems that the current legislators are still resistant to proposals concerning profound legislative changes, including those indicated as necessary by the Constitutional Tribunal, the Supreme Administrative Court and the doctrine. A further problem is that the cascading definitions of terms using non-tax laws and the phenomenon of so-called unconscious tax legislation, which definitely affect the negative assessment of regulations, seem to be intensifying. This is evident in the recent changes in the scope of tax exemptions for railroad infrastructure or the taxation of windmills. It should also be pointed out that the authors of the proposals for legislative changes and the legislators in the background should at least take into account that tax revenue is the income of the community budget.
The focus of the article is the Social Insurance Fund, which has been operating since 1 January 1999, and is a state special purpose fund with a specific structure. Separate funds function and ...operate within its framework. The number of these funds has already changed twice. The aim of the article is to analyse the legislative changes concerning the components of the Social Insurance Fund and to evaluate them. The study is dominated by the dogmaticlegal research method, and the historical-legal method is of auxiliary use.
The aim of this paper is to present life expectancy of both genders depending on their income and to determine the impact of a possible regularity on the state pension policy. The study was based on ...the income of pensioners in Poland (over 5 million people receiving old-age pension). The results obtained made it possible to formulate several important conclusions: the rich live longer; the impact of income on life expectancy is much stronger among men than women; and with age, income has less and less impact on life expectancy. Consequently, in the capital model that is in force in Poland, the state should take this fact into account in its pension policy when calculating the amount of the benefit.
Z ustawy – Prawo przedsiębiorców wynika, że przedsiębiorca może powoływać się na otrzymaną indywidualną decyzję interpretacyjną lub utrwaloną praktykę interpretacyjną. W artykule analizie poddano ...instytucję utrwalonej praktyki interpretacyjnej – zbadano obowiązujące regulacje prawne, poglądy doktryny i judykatury. W opracowaniu wskazano także na analogiczne rozwiązania przyjęte w ustawie – Ordynacja podatkowa, które dotyczą podatków. Celem opracowania jest ustalenie, czy utrwalona praktyka interpretacyjna jest dobrym rozwiązaniem legislacyjnym i jakie ma znaczenie praktyczne.
Polish tax system overview Wantoch-Rekowski, Jacek; Wilmanowicz, Martyna
Prawo Budżetowe Państwa i Samorządu,
01/2020, Volume:
7, Issue:
4
Journal Article
Peer reviewed
Open access
The article analyses the “tax system” concept. The authors have mainly referred to the views of the Polish tax law doctrine. The analysis also covers issues on public levies, with a particular ...emphasis on taxes, their most important components. The article also presents issues concerning the classification of taxes and their structure.
The aim of this study is to analyse the tax exemptions that make the Polish tax system easier for owners of immovable monuments in terms of property tax. The authors attempt to determine whether ...Polish property tax regulations can indirectly contribute to the improvement of the condition of immovable monuments. This is an important issue, as even the most perfect conventions and laws cannot protect monuments from destruction; for this, financial resources are necessary. As can be seen from the dogmatic and legal analysis, the solutions concerning tax exemptions for historic properties should be assessed as being far from sufficient to serve as effective financial and legal incentives for owners to care for the preservation of historic buildings. In this respect, the authors postulate making changes related to the extension of the existing exemption. In this article, the dogmatic-legal method based on the analysis of the texts of legal acts has been applied, as has the empirical method in terms of determining the number of immovable monuments in Poland.
Celem opracowania jest analiza zwolnień podatkowych, które wprowadzają ułatwienia w polskim systemie podatkowym dla właścicieli zabytków nieruchomych w zakresie podatku od nieruchomości. Jest to zagadnienie o tyle ważne, że nawet najdoskonalsze konwencje i ustawy nie uchronią zabytków przed zniszczeniem – do tego konieczne są środki finansowe. Jak wynika z przeprowadzonej analizy, rozwiązania dotyczące zwolnień z podatku nieruchomości zabytkowych należy ocenić jako dalece niewystarczające do pełnienia funkcji skutecznych bodźców finansowo-prawnych zachęcających do troski właścicieli o zachowanie zabytków. Autorzy postulują w tym zakresie dokonanie zmian związanych z rozszerzeniem obowiązującego zwolnienia.
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