Wybrane aspekty podatku akcyzowego w Polsce

Abstract

Excise was enacted into the polish tax system by the act of 8 January 1993 concerning the tax levied on goods, services and the excise. Before enacting this act, one - stage turnover tax was binding which allowed for usage of different tax rates. In general, the excise is a complementary tax to the indirect tax, namely the tax on goods and services. The basic law act shaping the excise are: act concerning the tax on goods and services issued on 8 of January 1993 and the act regulating marking goods witch banderoles issued on 2 of December 1993.