Excise tax reform in Poland on electronic cigarettes and heated tobacco products and Personal Income Tax reform : How laws should not be amended

The purpose of the paper is to present the most important changes to the laws on excise tax and personal income tax (PIT) made in Poland in 2022. Due to the importance of these changes, they can be considered as tax law reforms. The changes to the excise tax may not only affect the amount of taxes l...

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Bibliographic Details
Main Author: Mariusz Popławski
Format: Article
Language:English
Published: Ludovika University Press 2022-10-01
Series:Public Governance, Administration and Finances Law Review
Subjects:
Online Access:https://folyoirat.ludovika.hu/index.php/pgaf/article/view/6380/5084