Zmiana opodatkowania obrotu suszem tytoniowym akcyzą próbą ograniczenia szarej strefy w Polsce

  1. Anna Ćwiąkała-Małys ORCiD: 0000-0001-9812-2118
  2. Iwona Piotrowska


The change in taxation of trade in dry tobacco into excise — an attempt to reduce grey area in Poland

One of the dominant sources of budget income is the income from indirect taxes. The biggest share comes from goods and services tax and from excise tax. Inflows from excise tax on tobacco products trade are exposed to reductions due to illegal production of tobacco products and trade in dry tobacco in grey area. One of the state’s dutyies is to make such changes in legislation to reduce its growth. On the other hand, customs services should undertake operational and preventative actions that will protect state budget from reductions caused by illegal or non-taxed trade in dry tobacco.

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Studenckie Prace Prawnicze, Administratywistyczne i Ekonomiczne

15, 2014

Pages from 169 to 182

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