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

Keywords

Related Articles

Glosa do wyroku Trybunału Sprawiedliwości Unii Europejskiej z dnia 16 listopada 2017 r. w sprawie Kozuba Premium Selection Sp. z o.o. przeciwko Dyrektorowi Izby Skarbowej w Warszawie, C-308/16

Glosowany wyrok Trybunału Sprawiedliwości Unii Europejskiej dotyczy interpretacji pojęcia pierwszego zasiedlenia w prawie podatkowym Unii Europejskiej oraz możliwości wprowadzania ograniczeń tego pojęcia w ustawodawstwac...

Income from economic activities of local self-government against the interwar legal solutions

The study takes up the problem of income from economic activities of local self-government units in Poland. Its direct goal is to analyse and evaluate selected legal solutions that address issues of income from economic...

Remission of social security contributions in the light of the jurisprudence of administrative courts

This article aims to analyse judicial decisions concerning the liability of third parties who are responsible for the liability of the payer of social security contributions and tax liabilities. The aim is to determine w...

Download PDF file
  • EP ID EP196592
  • DOI 10.12775/PBPS.2017.008
  • Views 68
  • Downloads 0

How To Cite

Adam Drozdek (2017). Normative analysis of budgetary incomes from customs in the Polish legal system. Prawo Budżetowe Państwa i Samorządu, 5(2), 29-43. https://europub.co.uk/articles/-A-196592