Podatki TAXES

1. Podatki TAXES Anna Mach Grupa projektowa: IV Trener: Cesar Alcibar Martinez Projekt współfinansowany ze środków Unii Europejskiej w ramach Programu Operacyjnego Kapitał Ludzki

2. Taxes - compulsory provision of cash collected by the association of public law (state, local government unit) without the specific, inmediate consideration. Collected taxes are used for the set by a charging body. Today it is recognized that taxes are benefits in cash, however, are known in the history of the taxes provided in non-money goods. Under Polish law, the tribute to have been regarded as taxes must have four characteristics: • free of charge • constraint • universality • Irreclaimablility (on certain conditions) Projekt współfinansowany ze środków Unii Europejskiej w ramach Programu Operacyjnego Kapitał Ludzki

3. Taxes are divided into: • Direct - imposed on the taxpayer's income or assets, such as income tax, land, inheritance; • Intermediate - applied to the object of consumption, such as VAT, excise duty - ultimately pays. Projekt współfinansowany ze środków Unii Europejskiej w ramach Programu Operacyjnego Kapitał Ludzki

4. The basic functions of tax are: • fiscal (or income). Taxes are used in the first place as implementation of the fiscalfunctions, which boils down to the fact that the tax plays an important role as the primary type of revenue. Its dimensions are greater than income from other titles, such as fees, duties, or loans. Fiscal function is one of the oldest tax functions. And in modern times and modern times, taxes, secure payment of principal of public expenditure. Projekt współfinansowany ze środków Unii Europejskiej w ramach Programu Operacyjnego Kapitał Ludzki

5. 2. Regulatory Closely related to the fiscal function is a regulatory one. It involves the formation of income and wealth at the disposal of the taxpayer. Is accepted in all social and political conditions. With taxes is redistribution of national income and wealth between taxpayers and the public-law associations, such as state and local government bodies. The scope of tax redistribution depends on the structure of the economy. Projekt współfinansowany ze środków Unii Europejskiej w ramach Programu Operacyjnego Kapitał Ludzki

6. 3. Stimulation : Stimulus function, however, means the use of fiscal instruments in order to influence the terms of the actions of individuals and the direction and pace of their development. Stimulus function is realized by differentiating the tax burdens, so that may affect the tax would encourage or discourage the decisions on the conduct of business. The practical expression of the realization of this function in a positive sense is the system of exemptions and tax credits. Currently, most of the relief has been abolished and replaced by the introduction of 19% income tax for businesses. Projekt współfinansowany ze środków Unii Europejskiej w ramach Programu Operacyjnego Kapitał Ludzki

7. 4.Information : The latter function is the function of tax information. It consists of the fact that the implementation of total tax revenues from a specific tax or provide information about regularities or irregularities of economic processes. A significant reduction in revenues from operators can be provide, such as the difficulty in disposing of production or of enforcing claims on certain contractors. Projekt współfinansowany ze środków Unii Europejskiej w ramach Programu Operacyjnego Kapitał Ludzki

8. Instances of taxes: • Excise tax: A tax levied on the consumption of certain articles, collected from the entrepreneur, who included it into the price of goods. • Duty: border tax on goods, ultimately pays (part of the doctrine of tax law duties are not considered taxes because it is not intended as a general rule to protect the financial interest of the treasury, but to protect the internal market). • VAT : tax on goods and services. • Income tax from individuals. • Income tax from legal persons. • Tax on land. • Forest tax. • Game tax. • Property tax. • Inheritance tax and gift tax. Projekt współfinansowany ze środków Unii Europejskiej w ramach Programu Operacyjnego Kapitał Ludzki

9. Personal income tax (PIT). This is a direct tax that individuals pay on earned income and, in some cases, the resulting revenue. The legislature also foresaw the possibility of paying this tax in the simplified (flat) form by some entrepreneurs. Income Tax (CIT). This is a direct tax that they pay the legal person of earned income, and in some cases, the resulting revenue. Projekt współfinansowany ze środków Unii Europejskiej w ramach Programu Operacyjnego Kapitał Ludzki

10. Agricultural tax payers are individuals, legal persons, organizational entities, including companies, unincorporated, which are: • landowners; • spontaneous land holders [3]; • perpetual land users; • Landowners, owned by the State or local government if they have: • results from an agreement with the owner, of the Agricultural Property Agency of the Treasury or any other title or • is without legal title, with the exception of land included in the Agricultural Property Stock of the Treasury or in the management of National Forests, in which case taxpayers are adequately entities Agricultural Property Agency of the Treasury and State Forests. The agricultural tax exempt municipalities and the State Treasury. Projekt współfinansowany ze środków Unii Europejskiej w ramach Programu Operacyjnego Kapitał Ludzki

11. Historical aspects of taxes • In ancient times the taxes and tributes affected only certain groups of people. The tax system in ancient Egypt was based on taking away the harvest from the farmers, artists and gave some of its products to the military and the government (the rest were selling), the merchants filed a tribute. Of course, serious financiers (like nowadays) do not pay taxes, on the contrary, by granting loans to the Pharaoh took the pledge agricultural lands on participating with the peasantry, who then worked on them. Currently, banks fulfill this role in relation to the farms. • In ancient Rome, the authorities introduced cash benefits after the spoils of war. • In medieval times, taxes had little significance, because they came mostly from the estate rulers, royal privileges and duties. • In the fifteenth century a tax system evolved in France and in England. Income tax was introduced in Britain in the eighteenth century, and in Prussia in 1891. • In the nineteenth century tax burden had been risen, and the taxes became an instrument of financial policy. Projekt współfinansowany ze środków Unii Europejskiej w ramach Programu Operacyjnego Kapitał Ludzki

12. Projekt współfinansowany ze środków Unii Europejskiej w ramach Programu Operacyjnego Kapitał Ludzki THE END Projekt współfinansowany ze środków Unii Europejskiej w ramach Programu Operacyjnego Kapitał Ludzki

13. Projekt współfinansowany ze środków Unii Europejskiej w ramach Programu Operacyjnego Kapitał Ludzki

14. Projekt współfinansowany ze środków Unii Europejskiej w ramach Programu Operacyjnego Kapitał Ludzki