| Tax - public, free, compulsory and non-refundable cash benefit to the State Treasury, voivodship, county or municipality, resulting from the tax law. The taxpayer is a natural person or legal person as well as organizational entity without legal personality, which is subject to taxation by tax law. Taxes that flow only to the state budget are : • tax on goods and services - VAT, • excise duty, tonnage tax, • tax on the extraction of certain minerals, • gambling tax, • flat-rate personal income tax, • flat-rate income tax on revenue earned by the clergy Personal income tax and corporate income tax flow both to the state budget and local governments, with the majority being allocated to the state budget. The state budget constitutes a part of budgetary act and determines: 1. the total amount of projected tax revenues and non-tax revenues of state budget 2. the total amount of planned budget expenditure 3. the amount of the planned state budget deficit together with the sources of its coverage 4. the total amount of projected revenues of the European Funds Budget 5. total amount of planned budget expenditures of the European Funds Budget 6. the financial result of the European Funds Budget 7. the total amount of planned income of the state budget 8. the total amount of planned expenditures of the state budget 9. the planned balance of revenues and expenditures of the state budget 10. limit for liabilities incurred on loans and securities issued |
