Excise tax reform in Poland on electronic cigarettes and heated tobacco products and Personal Income Tax reform

How laws should not be amended

doi: 10.53116/pgaflr.2022.1.4

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 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.

Keywords:

tax reform public consultations excise tax electronic cigarettes heated tobacco products personal income tax

How to Cite

Popławski , M. . (2022). Excise tax reform in Poland on electronic cigarettes and heated tobacco products and Personal Income Tax reform: How laws should not be amended. Public Governance, Administration and Finances Law Review, 7(1), 51–61. https://doi.org/10.53116/pgaflr.2022.1.4

References

Akiyama, Y., & Sherwood, N. (2021). Systematic review of biomarker findings from clinical studies of electronic cigarettes and heated tobacco products. Toxicology Reports 8, 282–294. Online: https://doi.org/10.1016/j.toxrep.2021.01.014

Bekki, K., Inaba, Y., Uchiyama, S., & Kunugita, N. (2017). Comparison of Chemicals in Mainstream Smoke in Heat-not-burn Tobacco and Combustion Cigarettes. Journal of UOEH 39(3), 201–207. Online: https://doi.org/10.7888/juoeh.39.201

Bobrus-Nowińska, E. (2019). General Principles of Law and Tax Procedure as a Source of Protection of the Taxpayer’s Rights. Białostockie Studia Prawnicze 24(3). Online: http://doi.org/10.15290/bsp.2019.24.03.09

Constitution of the Republic of Poland of April 2, 1997. Journal of Laws 78(483).

Górski, M. (2019). The cost of independence. The beginnings of income tax in Inter-war Poland. Miscellanea Historico-Iuridica 17(1), 93–108. Online: http://miscellanea.uwb.edu.pl/article/view/47

Kimla, P. (2017). Contemporary depiction of the concept of the social contract. Miscellanea Historico-Iuridica 15(2), 159–167. Online: http://miscellanea.uwb.edu.pl/article/view/98

Mallock, N., Böss, L., Burk, R., et al. (2018). Levels of selected analytes in the emissions of “heat not burn” tobacco products that are relevant to assess human health risks. Arch Toxicol 92, 2145–2149. Online: https://doi.org/10.1007/s00204-018-2215-y

Ministry of Finance (2021, October 8). Wspieramy prozdrowotne wybory Polaków. Online: https://bit.ly/3C63zwK

Ministry of Finance (2022, February 11). Powstanie Forum Opodatkowania Wyrobów Akcyzowych. Online: https://bit.ly/3SvyMjQ

Ministry of Finance (2022, January 17). Podatkowy Polski Ład w pigułce. Online: https://bit.ly/3C9sQ9c

Ministry of Finance (2022, January 17). Polski Ład wspiera rodziny. Online: https://bit.ly/3RyN8i4

Myl, M. (2021). Special political missions and their role in a preventive diplomacy: opportunities and challenges. Eastern European Journal of Transnational Relations 4(2), 9–25. Online: https://doi.org/10.15290/eejtr.2020.04.02.01

Niezgoda, A. (2020, December 16). Alternatywy do papierosów – stanowiska instytucji zdrowia publicznego. Medexpress.pl. Online: https://bit.ly/3fCXQa4

Popławski, M. (2022, January 20). Podatkowy Polski Ład. Zmiany potrzebne ale nie wolne od błędów i wątpliwości. INFOR. Online: https://bit.ly/3ygxVvs

Popławski, M., & Michalak, K. (2021). Aspekty racjonalnego tworzenia prawa a pozorność konsultacji w prawie podatkowym – stadium przypadku. In I. Sierocka, & W. Witoszko (Eds.), Dorobek i rozwój myśli polskiej nauki prawa pracy w świetle wyzwań XXI wieku. Temida 2.

Popławski, M., & Michalak K. (2022a). Bezpieczeństwo obywateli w art. 5 Konstytucji RP. O konstytucyjnych uwarunkowaniach eliminacji papierosów tradycyjnych. Studia Iuridica. In press.

Popławski, M., & Michalak, K. (2022b). The legal framework for countering the affordability of traditional cigarettes in Poland - a review of selected issues. Institutiones Administrationis – Journal of Administrative Sciences. In press.

Reiwer-Kaliszewska, A., & Nowak, T. (2019). Kontola celno - skarbowa podmiotów działających na rynku paliw w zakresie podatku akcyzowego i opłaty paliwowej oraz podatku od towarów i usług. Białostockie Studia Prawnicze 24(3). Online: http://doi.org/10.15290/bsp.2019.24.03.02

World Health Organization. Regional Office for Europe. (‎2020). Spotlight on adolescent health and well-being. Findings from the 2017/2018 Health Behaviour in School-aged Children (‎HBSC)‎ survey in Europe and Canada. International report. Volume 2. Key data. World Health Organization. Regional Office for Europe. Online: https://apps.who.int/iris/handle/10665/332104

World Health Organization on the Global Tobacco Epidemic 2021. Addressing new and emerging products. Online: https://bit.ly/3fGgLk9

Woźniczko, J. (2019). Konsultacje społeczne jako narzędzie partycypacji publicznej. Opracowania tematyczne. Senate Chancellery. Analysis, Documentation and Correspondence Office, no. OT–666.

Downloads

Download data is not yet available.