{"id":10618,"date":"2025-07-10T09:41:21","date_gmt":"2025-07-10T07:41:21","guid":{"rendered":"https:\/\/jklaw.pl\/dziennik-gazeta-prawna-dlaczego-spadaja-dochody-z-podatku-akcyzowego\/"},"modified":"2025-08-06T21:32:40","modified_gmt":"2025-08-06T19:32:40","slug":"dziennik-gazeta-prawna-dlaczego-spadaja-dochody-z-podatku-akcyzowego","status":"publish","type":"post","link":"https:\/\/jklaw.pl\/en\/dziennik-gazeta-prawna-dlaczego-spadaja-dochody-z-podatku-akcyzowego\/","title":{"rendered":"Dziennik Gazeta Prawna: Why are excise tax revenues declining?"},"content":{"rendered":"\n<h2 class=\"wp-block-heading\">We encourage you to read the latest article by dr hab. Krzysztof Ko\u017ami\u0144ski, prof. UW\u2013 Managing Partner of the Jab\u0142o\u0144ski Ko\u017ami\u0144ski &amp; Partners Law Firm, published today in Dziennik Gazeta Prawna.<\/h2>\n\n\n\n<p>Our expert, analyzing the government&#8217;s 2024 State Budget Implementation Report, notes that despite an overall rise in excise tax revenues across many categories, beer excise tax is declining\u2014both in actual terms and relative to GDP. It is the only stimulant whose share of budget revenues is decreasing.&nbsp;<\/p>\n\n\n\n<p>Does the current structure of the beer excise tax effectively serve its fiscal and regulatory purposes? Is a &#8220;liberal&#8221; approach to this beverage justified\u2014especially considering data on its consumption and social impact?&nbsp;<\/p>\n\n\n\n<p>The article references Professor AC Pigou&#8217;s classic concept and raises questions about the limits of fiscal system effectiveness amidst growing health needs, budget deficits, and strained public debt.&nbsp;<\/p>\n\n\n\n<p>We encourage you to read it!&nbsp;<\/p>\n\n\n\n<p><strong>The full text is available\u00a0<a href=\"file:\/\/\/Users\/wiktormikosza\/Downloads\/Agreement%20on%20International%20Railway%20Freight%20Communications%20(SMGS)%20and%20the%20protection%20of%20the%20interests%20of%20the%20parties%20to%20the%20contract%20of%20carriage%20%E2%80%93%20analysis%20of%20legal%20force%20and%20sanctions%20for%20breach\">here<\/a>.<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>We encourage you to read the latest article by dr hab. Krzysztof Ko\u017ami\u0144ski, prof. UW\u2013 Managing Partner of the Jab\u0142o\u0144ski Ko\u017ami\u0144ski &amp; Partners Law Firm, published today in Dziennik Gazeta Prawna. Our expert, analyzing the government&#8217;s 2024 State Budget Implementation Report, notes that despite an overall rise in excise tax revenues across many categories, beer&#8230;<\/p>\n","protected":false},"author":1,"featured_media":10504,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_kad_blocks_custom_css":"","_kad_blocks_head_custom_js":"","_kad_blocks_body_custom_js":"","_kad_blocks_footer_custom_js":"","_kadence_starter_templates_imported_post":false,"_kad_post_transparent":"","_kad_post_title":"","_kad_post_layout":"","_kad_post_sidebar_id":"","_kad_post_content_style":"","_kad_post_vertical_padding":"","_kad_post_feature":"","_kad_post_feature_position":"","_kad_post_header":false,"_kad_post_footer":false,"_kad_post_classname":"","footnotes":""},"categories":[118,121],"tags":[],"obszary-praktyki":[],"ppma_author":[259],"class_list":["post-10618","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-news","category-media-en"],"acf":[],"taxonomy_info":{"category":[{"value":118,"label":"News"},{"value":121,"label":"Media"}]},"featured_image_src_large":["https:\/\/jklaw.pl\/wp-content\/uploads\/2025\/07\/JKLAW-Grafiki-blog-3840-px-blog-2-1-1024x576.png",1024,576,true],"author_info":{"display_name":"Administrator","author_link":"https:\/\/jklaw.pl\/en\/author\/administrator\/"},"comment_info":0,"category_info":[{"term_id":118,"name":"News","slug":"news","term_group":0,"term_taxonomy_id":118,"taxonomy":"category","description":"","parent":0,"count":235,"filter":"raw","term_order":"0","cat_ID":118,"category_count":235,"category_description":"","cat_name":"News","category_nicename":"news","category_parent":0},{"term_id":121,"name":"Media","slug":"media-en","term_group":0,"term_taxonomy_id":121,"taxonomy":"category","description":"","parent":0,"count":77,"filter":"raw","term_order":"0","cat_ID":121,"category_count":77,"category_description":"","cat_name":"Media","category_nicename":"media-en","category_parent":0}],"tag_info":false,"authors":[{"term_id":259,"user_id":0,"is_guest":1,"slug":"dr-hab-krzysztof-kozminski-en","display_name":"dr hab. Krzysztof Ko\u017ami\u0144ski","avatar_url":{"url":"https:\/\/jklaw.pl\/wp-content\/uploads\/2023\/08\/zdjecia-czlonkow-zespolu-800x1200-px.png","url2x":"https:\/\/jklaw.pl\/wp-content\/uploads\/2023\/08\/zdjecia-czlonkow-zespolu-800x1200-px.png"},"first_name":"dr hab. Krzysztof","last_name":"Ko\u017ami\u0144ski, prof. UW","funkcja":"Attorney-at-law, Managing partner","telefon":"+48 602 359 329","job_title":"","linkedin":"https:\/\/www.linkedin.com\/in\/dr-hab-krzysztof-ko%C5%BAmi%C5%84ski-95255a195\/","description":""}],"_links":{"self":[{"href":"https:\/\/jklaw.pl\/en\/wp-json\/wp\/v2\/posts\/10618","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/jklaw.pl\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/jklaw.pl\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/jklaw.pl\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/jklaw.pl\/en\/wp-json\/wp\/v2\/comments?post=10618"}],"version-history":[{"count":0,"href":"https:\/\/jklaw.pl\/en\/wp-json\/wp\/v2\/posts\/10618\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/jklaw.pl\/en\/wp-json\/wp\/v2\/media\/10504"}],"wp:attachment":[{"href":"https:\/\/jklaw.pl\/en\/wp-json\/wp\/v2\/media?parent=10618"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/jklaw.pl\/en\/wp-json\/wp\/v2\/categories?post=10618"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/jklaw.pl\/en\/wp-json\/wp\/v2\/tags?post=10618"},{"taxonomy":"obszary-praktyki","embeddable":true,"href":"https:\/\/jklaw.pl\/en\/wp-json\/wp\/v2\/obszary-praktyki?post=10618"},{"taxonomy":"author","embeddable":true,"href":"https:\/\/jklaw.pl\/en\/wp-json\/wp\/v2\/ppma_author?post=10618"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}