Sygut, Edyta - In: e-Finanse: Financial Internet Quarterly 14 (2018) 2, pp. 47-57
present tax exemptions, as well as to assess the fiscal consequences of their application in excise duty in Poland in 2012 …-2016. The Polish excise duty solutions provide for numerous tax exemptions, whereby it should be noted that a significant part … concluded that the applied tax exemptions have a significant influence on fiscal efficiency (causing an average revenue decrease …