Excise tax reform in Poland on electronic cigarettes and heated tobacco products and Personal Income Tax reform
How laws should not be amended
Copyright (c) 2022 Popławski Mariusz
This work is licensed under a Creative Commons Attribution 4.0 International License.
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.
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References
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