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Moral aspects of tax dodges and taxation in Poland

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Adam Miłosz

on 18 May 2014

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Transcript of Moral aspects of tax dodges and taxation in Poland

Moral aspects of tax dodges and taxation
(in Poland)

3. tax loops
Debate
Most people think they know
how taxes work, do they?
The presentation
+ the aim
+ the disclaimer

Do you know how much tax you pay when you buy a book, some petrol or a new car ?

Do you know what is the total amount of
taxation an average Joe pays in Poland ?

Do you know where the money goes after you are taxed ?
http://nacoidamojepodatki.pl/
Why should you listen to
this presentation ?
1. Questionnaire
2. Cold facts
3. Tax loops :>
4. Debate
The agenda
3 straight-forward
questions:
1. Would you use a tax loop if you knew about it?
yes

/
no
/
never though about it
2. Do you consider the Polish tax system as just (fair)?
yes
/
no
/
never though about it
3. Have you already used a tax loop?
yes
/
no
1. Questionnaire
2. Cold facts
1. You might get some insider
knowledge about tax loop
First:
We are NO tax-advisors!
Use extra when dealing your taxes
3. This is some serious stuff
you won't learn at school or from TV
4. You might get better understanding
why rich are getting richer and the poor
are getting poorer
2. Financial literacy is very
important (at least I hope so)
This stuff is super-important
Tons of information, very little time
I like your product/service

Thank you, here is my money
Urząd skarbowy aka. tax office
Warsaw / Praga
Ministerstwo finansów - Warsaw
Ministry of finance
Ministerswo edukacji narodowej - Warsaw
Ministry of education
Kuratorium oświaty / Gdansk
Superintendent of education
Taxes are important because we need
free schooling for our children
Free schooling? Are you serious?
There are only 2 ways:
1. You pay for you school
2. You get the illusion you don't pay for the school
aka. you pay via taxation
(cc) photo by medhead on Flickr
Pay directly
The taxation system
Pay via PayPal
(cc) photo by medhead on Flickr
There is no such thing as a free lunch
Prove that it was your cost.
If you buy a car, but prove that you
are using it to go to your company
the it's tax deductable (100% legal)
Consider it a donation
<4050 PLN = tax free (100% legal)
Talking about taxes without knowing the technical stuff
doesn't make too much sense
Few people know the impact of taxation on:
*
1. You have a contract of employment (umowa o pracę)
2. All you earn is spent
3 To simplify we ignore the expenses that
are connected with getting an income
(koszty uzyskania przychodu)

Due to taxation / recursion/ infaltion Mateusz Ratajczak has
estimate that in Poland we have a
83% fiscal
rate
aka. you get to keep
17%
of you hard earned money
*if you work in the private sector as an employee*

Mr Ratajczak = 10 years experiance as an accountant
Implementing tax software
Have you ever wonder why :
people are poor,
pissed of,
complain about the goverment
It's very simple - the don't know what hit them >_<
Ok...
This is some important stuff !
recursion
Homer
the average Joe
Moe
an entrepreneur
Mr Burns
the "greedy" capitalist
The treasury (fiskus)
cost of making a 1 beer = $1
wholesale price of 1 beer = $3
Why is my beer
so expensive?
retail price of 1 beer = $5
+tax
+tax
+tax
To sum up:
as the end consumer you are given the price which includes:
* all the costs of production + profit of the producer
* all the costs of transport + profit of the transporter
* the producer and transporter are overcompensating at
your expense + you pay their taxes
Poniedziałek
Wtorek
Środa
Czwartek
Piątek
8 godzin
pracy by:
zapłacić 18% tzw. PIT
zapłacić 1,25% składkę zdrowotną (NFZ)

dla wnikliwych źródła:
http://www.finanse.mf.gov.pl/pit/stawki-podatkowe

6 godzin pracy
by zapłacić podatek od wartości dodanej tzw. *VAT*
5% VAT - książki, chleb, owoce
8% VAT - bilety na mecz, leki
23% VAT - połączenia tel., ubrania
23% VAT (+ akcyza) - alkohol, papierosy
23% VAT (+ akcyza + opłata paliwowa) - benzyna/ON

Dla uproszczenia można przyjąć, że płacimy
ok. 15% VATu na wszystkie towary jakie kupujemy
Exporter
Importer
Whole-saller
Retailer
You
Chineese tax
Polish duty tax
2 godzina

pracy
by zapłacić akcyzę, opłatę paliwową, cła, ew. mandaty.
8 godzin pracy
by zapłacić ZUS pracodawcy

ZUS płacisz wspólnie z pracodawcą, ale wiadomo, że pracodawca nie będzie na Ciebie pracował żeby wypracować Twój ZUS. System jest jak wymyślony żeby ukryć przed Tobą ile kosztujesz pracodawcę, Z resztą mało kogo to obchodzi, ważne jest ile się ma "na rękę". Przykładowo, jeżeli zarabiasz
2500 zł
brutto, to pracodawcę kosztujesz
3018.5 z
ł, a "na rękę" dostaniesz kwotę netto czyli
1808.09 zł.
.

Av. gross earning in Poland (Q3 2010):
3203,08 zł /month
Av. ZUS "premium":
1031,07 zł / month

1/3 of you wage is gone before you even collect our
pay-check
5 godzin pracy
by zapłacić swój ZUS


1/3 pieniędzy znika, zanim dostaniesz cokolwiek do ręki
Aż tu nagle w czwartek zaczynasz pracować na siebie przez
3 godziny.
`
Piątek jest fajny bo jest tylko Twój. To co wypracujesz w piątek należy do Ciebie

+8 godzin
pracujesz dla siebie
The vicious spiral of bureaucracy
Free market transaction
Goverment monopoly
transaction
Does the treasury
add value to those transactions?
Does it transport ?
Does it produce ?
Does it enhance the product?
So basically what you guy
are saying is that I pay 67,5%
of my money to the government?
Yes, we are

but wait it gets better
But hey, taxes are very important
because the help the poor and finance
roads / schools / other stuff
Yes they are, but .... do you know where
this really huge sums of money go to ??
All of us more or less consciously pay taxes.

Each year a new budget is being introduced by the government.

We don't know if the collect enough money to finance it.

We only know how much they plan to spend, that's why we can make approximations.
http://www.mf.gov.pl/dokument.php?const=5&dzial=32&id=238289
A step by step instruction:
1. Become an entrepreneur today !!
2. Hire a good accountant
3. Enjoy your tax cuts
"Z fakturką czy bez"? ;)
(not legal, but hey?)
3 ways to cut the cost of ZUS (100% legal)
Start a company
Become a shareholder in a "funny" company
Work abroad (UK roxxorz !!)
How do we know?
http://nacoidamojepodatki.pl/
Example
Why is petrol so
expensive?
Imagine you buy 50l of petrol E95.
In total you just spent 271,50zł,
133,78zł (49,27%) of which are taxes.
The base amount 137,72zł is the
costs of production, transport,
profits of producer and seller.
1,57zł is the excise duty for 1l of petrol.
So you paid 78,25zł of excise.
0,095zł is the fuel surcharge for 1l of petrol.
You paid 4,76zł of fuel surcharge.
VAT rate: 23%
This is why you paid 50,77zł of VAT.
17zł is VAT imposed on excise.
And 1,09zł is VAT on fuel surcharge.
Fuel surcharge (4,76zł) will be divided into road fund and rail fund.
80% (3,81zł) goes to the National Road Fund.
This fund collects money for construction and repairs of main roads, express roads and highrways.
20% (0,95zł) goes to the Rail Fund.
These sources will be allocated to the development of the railway infrastructure.
The rest of the taxes (excise and VAT) will go directly to the country budget.
You funded the budget with 129,02zł. How this money will be used?
Agriculture: 2,76zł
Transport and communications: 2,99zł
Military defense: 8,30zł
Common social security: 29,77zł
Pensions for uniform services: 5,20zł
Culture and protection of the national heritage: 0,61zł
Justice: 4,09zł
Social assistance: 5,18zł
Other aims of social policy: 1,24zł
Public safety and fire protection: 4,04zł
Public debt payments: 15,83zł
Governmental offices: 0,85zł
Research and scientific projects: 1,86zł
Higher education: 4,85zł
Transfers for local governments: 19,91zł
To sum up:
there is nothing wrong with taxes
the system is just badly constructed
What's the solution?
What do you think about the Polish tax system ?

Do you consider 83% fiscal rate moral ?

Do you think tax loops are pure evil ?

Do you see a flaw in our reasoning ?

What impact such boundary conditions have on the Poles?
(do you think Poles pay 100% of our taxes?)
.
4. Our conclusions
* stuff is expensive (for example iPads are x2 in PL / US)
* due to high employment costs young people can't get a job
only ***super-stars*** get to work
* we use tax loops all the time, those who don't are geting
f-ed in the "A"
* people have less children because the government guarantees pensions aslo we have less money to actualy have children due to expensive products - the demographics are declining
* the economy is going undergraound (szara strefa)
* the poor are getting poorer, the rich are getting richer
- the poor are paying the taxes and the taxes are increasing
- the rich have the money to hire good accountants /move to Monaco
* some get government benefits some don't - class struggle
doctor Doom
Full transcript