INDIRECT TAXES AS AN ELEMENT TO PROVIDE SOCIAL INCLUSION (EXPERIENCE OF THE REPUBLIC OF POLAND)
Journal Title: Науковий вісник Херсонського державного університету. Серія «Юридичні науки» - Year 2018, Vol 1, Issue 4
Abstract
The article is devoted to the analysis of existing in the tax system of indirect taxes and related preferences in the Republic of Poland as a means of assistance to people with disabilities and implementation of the social inclusion process. Taking into account the multifaceted nature of social inclusion, in each area of law, rules should be established to redress the capacity of persons with disabilities in comparison with other members of society. At the same time, an important element of the “social inclusion” of persons with disabilities is the improvement of the material condition. Such an improvement, on the one hand, can have a direct (immediate) character and acquire the forms of various types of material assistance, and on the other – indirect (mediated), which manifests itself in reducing the expenditures borne daily by persons with disabilities. For example, one of the ways to support people with disabilities is to reduce the size of the financial responsibilities, which the state relies on them. One of the effective tools of social inclusion can be indirect taxes, reducing their size in a free market economy must necessarily lead to lower prices for taxable goods and services. In such a way, these benefits become more accessible to consumers, especially for representatives of socially vulnerable groups of the population who are also persons with disabilities. However, it should be understood that the lack of competition can slow down the expected social impact of the introduction of tax preferences. Therefore, any tax preferences should be introduced only after a detailed analysis of the conditions, in which they are planned to be implemented.
Authors and Affiliations
Катажина Воєвода-Бурачинська
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