Normative analysis of budgetary incomes from customs in the Polish legal system
Journal Title: Prawo Budżetowe Państwa i Samorządu - Year 2017, Vol 5, Issue 2
Abstract
The state budget constitutes a main institution of a budget law. It is subject to the regulation of many legal provisions, including constitutional provisions and provisions of the Act on Public Finances, which results in various properties thereof. The state budget is established by the Sejm as the most important financial plan for the state policy and an instrument of social policy, taking into consideration planned incomes and expenses of the state for the following financial year. From the point of view of incomes, the state budget includes, among others: incomes from indirect and direct taxes and non-tax incomes. Customs, as benefits of a non-tax character, which are charged by the Polish customs administration in the international trade, belong to particular types of the budget incomes. By using particular construction elements of customs, e.g. rates, reliefs or exemptions, the legislator can influence the amount of incomes it obtains. This level also depends on the amount of an import, an exchange rate as well as the scale of using tariff and non-tariff measures of customs policy.
Authors and Affiliations
Adam Drozdek
R. Dowgier, „Wpływ regulacji dotyczących pomocy publicznej na stanowienie i stosowanie lokalnego prawa podatkowego” Temida 2, Białystok 2015, ISBN 978-83-62813-75-9, ss. 386
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