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Tax Exemptions in Excise Duty in the Context of Fiscal Efficiency

Author

Listed:
  • Sygut Edyta

    (University of Economics in Katowice, ORCID: https://orcid.org/0000-0002-3644-0505.)

Abstract

The basic function of taxes is the fiscal function, which consists in collecting revenue by public authorities. The imposition of non-fiscal functions on taxes causes the weakening of their basic function. The purpose of the article is to present tax exemptions, as well as to assess the fiscal consequences of their application in excise duty in Poland in 2012-2016.

Suggested Citation

  • Sygut Edyta, 2018. "Tax Exemptions in Excise Duty in the Context of Fiscal Efficiency," Financial Internet Quarterly (formerly e-Finanse), Sciendo, vol. 14(2), pages 47-57, June.
    • Handle: RePEc:vrs:finiqu:v:14:y:2018:i:2:p:47-57:n:2
    DOI: 10.2478/fiqf-2018-0011
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    References listed on IDEAS

    as
    1. Adam Wyszkowski, 2010. "Koncepcja tax expenditures w systemie podatkowym," Gospodarka Narodowa. The Polish Journal of Economics, Warsaw School of Economics, issue 9, pages 65-82.
    2. Ryta I. Dziemianowicz & Adam Wyszkowski & Renata Budlewska, 2014. "Tax expenditures jako ukryta forma wydatków publicznych," Gospodarka Narodowa. The Polish Journal of Economics, Warsaw School of Economics, issue 3, pages 35-62.
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    1. Ryta I. Dziemianowicz & Adam Wyszkowski & Renata Budlewska, 2014. "Tax expenditures jako ukryta forma wydatków publicznych," Gospodarka Narodowa. The Polish Journal of Economics, Warsaw School of Economics, issue 3, pages 35-62.

    More about this item

    Keywords

    excise duty; tax exemptions; tax expenditures; fiscal efficiency;
    All these keywords.

    JEL classification:

    • H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
    • H30 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - General
    • H53 - Public Economics - - National Government Expenditures and Related Policies - - - Government Expenditures and Welfare Programs

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