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Search results for: ENVIRONMENTAL TAX REFORM.
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State tax policy and reform tools as a risk of running a business. Case study based on Polski Ład – Polish tax reform
PublicationThe aim of the article is to describe and present the Polish tax reform introduced at the beginning of 2022. Tax changes introduced in Poland had a strong impact on the risk of running a business in Poland because in their assumption they directly changed the rules of running a business. Due to the pace of the introduced changes, as well as the scope of the reform, the new tax law was subject to numerous criticisms of taxpayers...
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Polish tax reform "Polski Ład" – consequences of introducing changes on the example of selected flat-rate tax forms for micro and small companies
PublicationThis article describes aspects related to the introduction of the latest tax reform in Poland. The changes initiated in January 2022, under the name Polski Ład, concern a wide range of tax changes in Poland. Reform, in a broad sense, is a multidimensional government development program, which is primarily aimed at getting out of the crisis caused by the COVID-19 pandemic and a smooth transition to financing strategic goals in investment...
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Environmental Taxes and Their Role in the Economics of Sustainable Development
PublicationThe purpose of this article is to answer the question of the role of environmental taxes in the economics of sustainable development. The first part of the article discusses the idea of sustainable economic development and the economics of sustainable development. Then, environmental taxes are defined, their essence explained and their role in the economics of sustainable development discussed in theoretical terms, which finally...
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Sprawiedliwość agrarna
Publicationprawiedliwość agrarna została napisana z intencją zreformowania stosunków społeczno-politycznych. Tekst opiera się na założeniu wywodzącym się z tradycji prawnonaturalnej, które brzmi, iż pierwotnie każdy był współwłaścicielem powierzchni Ziemi. Powstanie prywatnej własności ziemskiej (czyli, eo ipso, wywłaszczenie większości ludzi) należy zakwalifikować jako akt bezprawia, kumulujący się w historycznie nawarstwionych nierównościach...
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Tax Evasion, Tax Morale, and Trade Regulations: Company-Level Evidence from Poland
PublicationObjective: To investigate the determinants of the phenomenon of evading taxes among polish entrepreneurs. In particular, I examine such factors as tax administration satisfaction, tax morale, tax burden, and the influence of trade regulations. Research Design & Methods: A survey study conducted in 2017 in Poland among 454 enterprises. I used the zero-inflated negative binomial modelling technique to examine the impact of factors...
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Hilton Environmental Reporting as a tool of Corporate Social Responsibility.
PublicationArtykuł ten przedstawia historię, kryteria oraz procedury wprowadzone w komputerowym systemie środowiskowym Hilton Environmental Reporting.
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A conceptual framework for digital tax administration - A systematic review
PublicationTax administrations worldwide have become highly digitised with a diverse and sophisticated array of e-services to enhance the taxpayer experience. Nevertheless, given the high rates of failure of e-government services, it is critical to understand the factors that are essential to the success of a digital tax system. Drawing on a systematic review of ninety-six publications across the digital taxation, taxation, and information...
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THE ROLE OF THE STATE IN TAXATION. POLISH TAX POLICY AFTER 2015
PublicationThis article is an attempt to present and evaluate tax policy Polish of the years 2015-2020, i.e. the period which resulted in formulating the new government. These time was a period of tax reforms, the introduction of new taxes and public tributes, as well as new mechanisms to control tax collection. Moreover, the policies introduced also concern changes in the level of fiscalism and tax redistribution. The research methods adopted...
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Sealing tax collection in Poland and the EU in the years 2008–2018
PublicationThe purpose of this study is to present issues related to sealing tax collection system in Poland and European Union countries as well as OECD members in 2008–2018. The article is divided into four parts, which include: introduction, origin of the problem, implemented solutions and conclusions. It presents the results of the conducted analysis including studies of the literature and empirical data (mainly from OECD, GUS—Polish...
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Funkcje prawa w procesie reform oświaty lat 90.
PublicationArtykuł ma na celu przedstawienie związków pomiędzy ogólnymi funkcjami systemu prawa a procesem reform, które zostały przeprowadzone w polskim systemie oświaty w latach 90-tych XX wieku. Regulacje prawne odgrywają bardzo istotną rolę w procesie planowania i realizacji zmian systemowych w różnych dziedzinach życia społecznego. Stanowią one główny instrument procesów reform,w tym reformy systemu edukacji. Kształtowanie i...
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State Interventionism in Tax System - Example of Action in a COVID-19 Crisis
PublicationThe following article presents and classifies changes in tax systems of selected countries as well as counts them as the response to the emergence of the crisis caused by the COVID-19 pandemic. Such actions were undertaken the context of state interventionism in the tax system. In order to achieve the objective of presenting the state interventionism in the context of tax rates, an analysis of the literature on the phenomenon described,...
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Współpraca Unii europejskiej z Kazachstanem w zakresie dobrego rządzenia, demokracji, praw człowieka i wsparcia reform instytucjonalnych
Publicationartykuł ukazuje wsparcie UE dla Kazachstanu w zakresie przeprowadzania reform strukturalnych.
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Depreciation - underestimated tax optimization tool
PublicationOptymalizacja podatkowa zmierza i pozwala na zmniejszenie obciążeń podatkowych a tym samym na zwiększenie zysku podmiotu gospodarczego. Prowadzenie działalności gospodarczej zazwyczaj wymaga zaangażowania odpowiednio dużych środków finansowych w zakupy składników majątkowych zaliczanych do środków trwałych. Te odnoszone są w koszty działalności poprzez odpisy amortyzacyjne, które stanowią istotny element całości kosztów prowadzonej...
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Unia Europejska w procesie reform traktatowych
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Tax Policy Tools of Selected European Countries as a Mechanism for Counteracting the Effects of the Crisis Caused by the COVID-19 Disease Pandemic
PublicationCrises play an important role in a economics life. They are common and it is impossible to omit them. This following study investigates the concept of ‘crisis’ in the context of economic situation. This text describes the most important financial crises that took place in the past. After that authors passes on a detailed analysis of the actual corona-crisis and the way that it affects the economy globally. The main goal of this...
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Value addend tax (vat) on medical services and products
PublicationOsoby wykonujące usługi medyczne stają się podatnikami lub wybierają zwolnienie na takich samych zasadach jak każdy inny przedsiębiorca. Ze zwolnienia z podatku VAT do końca 2010roku korzystały wszelkie usługi w zakresie ochrony zdrowia i opieki społecznej. Od 2011r. wprowadzono ściśle określenie zwolnienia z podatku wyłącznie do usług ochrony zdrowia służącym ratowaniu zdrowia jego profilaktyce oraz zachowaniu zdrowia. W związku...
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Real Estate Value Tax Based on the Latvian Experience
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The Impact of Administrative Reform on Labour Market Transformations in Large Polish Cities
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Organomercury compounds in environmental samples: emission sources, toxicity, environmental fate and determination.
PublicationIn view of the specific properties of mercury and its capability of forming compounds that can be bioaccumulated and biomagnified at successive levels of the trophic pyramid, it has become necessary to gather detailed information on the sources of emission of this element into the environment and its fate there. Moreover, the increasing awareness of the relationship between the toxicity of mercury and its chemical form has sharpened...
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Pozadane kierunki reform : opinia dotyczaca polityki spojnosci po 2013 r.
PublicationEuropejska polityka spojnosci jest przedmiotem dyskursu naukowego. Przyszlosc polskiej polityki spojnosci dotyczy glownie rozwoju regionalnego, policentrycznosci miast oraz efektu dyfuzji aglomeracji (metropolii). Regiony administracyjne wypelniaja sie funkcjami spoleczenstwa obywatelskiego.
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Tax law[w:] Polish Financial Law. Law: The Basic Concepts,
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Honey bees and their products - bioindicators of environmental contamination
PublicationHuman activities produce contaminants, the amounts and toxicity of which often exceed the environment’s homeostatic capacity to cleanse itself. Hence, the systematic analysis and monitoring of the environment is increasingly a matter of urgency. Honey bees, thanks to their morphological features, and also bee products are regarded as good indicators of environmental pollution by toxic substances, be these heavy metals, radioactive...
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Organotin Compounds: Environmental Fate and Analytics
PublicationFor more than 50 years, organotin compounds have been used in almost all sectors of industry. As a consequence, specific environmental compartments are affected by the emission of these xenobiotics. The emissions of organotin compounds into the environment from paints used in the shipbuilding industry for ship hull coating, and from the plant protection products are particularly significant.In 2001, the IMO introduced a global...
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Analysis of arsenic species in environmental samples
PublicationMany analytical methods for determining arsenic in various forms in environmental samples have been developed in recent years. The main objective of this review article is the presentation and comparison of the three principal techniques for the determination arsenic compounds, namely: hydride generation (HG), voltammetry and chromatography (liquid chromatography including high-performance liquid chromatography (HPLC), and gas...
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Resource productivity and environmental degradation in EU-27 countries: context of material footprint
PublicationThis study explores the relationship between the resource productivity and environmental degradation in European Union-27 countries. This study tests this relationship in context of high, moderate, and low material footprint sub-samples; these samples are formed utilizing the expectation–maximization machine learning algorithm. Using the panel data set of EU-27 countries from 2000 to 2020, linear and non-linear autoregressive distributed...
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Environmental fate of BTEX compounds in ambient air
PublicationAs a result of the industrialization and urbanization in the world, human pressure on the environment is intensifying, leading to detrimental changes in both biotic and abiotic compartments. One of the many consequences of this state of affairs is the increasing rate of emission into the atmosphere of volatile organic compounds, including the so-called BTEX (benzene, ethylbenzene, toluene, xylenes) compounds. The article reviews...
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Integrating environmental issues with the practice of urban planning
PublicationEnvironmental protection of urban areas has become a common concern among academics, policy makers and urban planners. Therefore, environmental issues are often underlined and incorporated into many strategies for urban development. In the article a discussion about the development of the concept of sustainable development in the context of urban planning and international policies is presented, followed by a review of planning...
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Enzyme-linked carbon nanotubes as biocatalytic tools to degrade and mitigate environmental pollutants
PublicationA wide array of organic compounds have been recognized as pollutants of high concern due to their controlled or uncontrolled presence in environmental matrices. The persistent prevalence of diverse organic pollutants, including pharmaceutical compounds, phenolic compounds, synthetic dyes, and other hazardous substances, necessitates robust measures for their practical and sustainable removal from water bodies. Several bioremediation and...
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Environmental Tobacco Smoke: Exposure, Health Effects, and Analysis
PublicationTobacco smoke contains more than 4,000 chemicals, and 44 compoundshave been classified as human carcinogens. Toxicity can beboth mainstream smoke as well as the constituents of environmentaltobacco smoke. In the light of this evidence, work is intensifyingon assessing exposure on the basis of the results of tests performedto quantify the amounts of suitable environmental tobacco smokeconstituent biomarkers in samples of biological...
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Environmental impact and industrial development of biorenewable resources for polyurethanes
PublicationPolyurethanes are among the most developed types of polymers. They are produced from the three primary components, i.e., polyols, low-molecular-weight glycols used as chain extenders, and diisocyanates. Until recently, all these substrates have been obtained via petrochemical processes. A decrease in petroleum-based resources and new ecological trends in chemistry, chemical technology, and materials engineering have generated increasing...
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METHODS OF TEACHING NOISE PROTECTION AT ENVIRONMENTAL ENGINEERING
PublicationNoise strongly influences both our health and behavior in everyday life and as employees or employers. The lost of hearing and other effects of noise on humans result not only in a significant decrease in the quality of life or work efficiency but have also have economic consequences. As noise can be preventable in part by the Environmental Engineers, but it is necessary to introduce them noise issues during their education process....
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Analysis and bioanalysis: an effective tool for data collection of environmental conditions and processes
PublicationReliable information that allows us to estimate the state of the environment and to forecast changes in the ecosystem are constantly required. Increasing environmental consciousness and dynamic development of analytical techniques are the main reasons for determining the wide range of pollutants occurring at very low concentrations in complex matrix samples. The presence and concentration of many of those pollutants in the environment...
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Environmental and toxicological aspects of sulfamethoxazole photodegradation in the presence of oxidizing agents
PublicationSulfamethoxazole (SMX) is a popular active substance, which is extensively applied to treat bacterial infections in humans and animals. Due to its widespread use, SMX enters the natural environment, where it can undergo degradation. Similarly to other emerging contaminants, SMX photodegradation and the use of oxidants in wastewater treatment processes can lead to the formation of potentially adverse transformation products for...
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Organomercury Compounds in Environmental Samples: Emission Sources, Toxicity, Environmental Fate, and Determination
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The potential interaction of environmental pollutants and circadian rhythm regulations that may cause leukemia
PublicationTumor suppressor genes are highly affected during the development of leukemia, including circadian clock genes. Circadian rhythms constitute an evolutionary molecular machinery involving many genes, such as BMAL1, CLOCK, CRY1, CRY2, PER1, PER2, REV-ERBa, and RORA, for tracking time and optimizing daily life during day-night cycles and seasonal changes. For circulating blood cells many of these genes coordinate their proliferation,...
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Analytical procedures for the determination of surfactants in environmental samples
PublicationBecause of their specific physical and chemical properties (amphiphilicity, solubility in polar and nonpolar liquids, ability to form micelles, adsorption at phase boundaries, low toxicity) surfactants (surface-active compounds) are widely applied in industry and in the household. As their applications are on a very large scale, it has become necessary to acquire a more detailed understanding of their environmental fate.In the...
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Birds' feathers – Suitable samples for determination of environmental pollutants
PublicationThe intensive development of industry and human population results in large amounts of different xenobiotic emitted into individual ecosystem components. As a consequence, monitoring of the level of pollution of particular elements of the environment by exotoxins has become a common interest. The determination of environmental changes by different types of biological indicators is called bioindication, which is used as one of the...
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Communication Networks in the Service of the Environmental Monitoring
PublicationIn the paper selected issues relating to communication networks in the services of the environmental monitoring (EM) have been described. It is divided into three main parts: introduction, wire and wireless networks. At the beginning of the basic definitions were explained. The wire part focuses on a plain old telephone service (POTS), an integrated services digital network (ISDN), a digital subscriber line (DSL) and a fiber-optic...
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Passive sampling and/or extraction techniques in environmental analysis: a review
PublicationThe current state-of-the-art of passive sampling and/or extraction methods for long-term monitoring of pollutants in different environmental compartments is discussed in this review. Passive dosimeters that have been successfully used to monitor organic and inorganic contaminants in air, water, sediments, and soil are presented. The application of new approaches to the determination of pollutants at the sampling stage is discussed....
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ENVIRONMENTAL ASSESSMENT OF SOLAR CELL MATERIALS
PublicationIn today’s world, fossil fuels, including coal, oil, and gas, are the primary energy sources from which electricity is obtained. As they are exhaustible and their exploitation has a negative impact on the natural environment, they should be, at least partially, replaced by renewable energy sources. One of these sources is solar energy. The use of solar energy releases no CO2, SO2, or NO2 gases, and does not contribute to global...
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The Interconnectedness between Institutional Quality, Civil War and Institutional Reform: A Case Study of Nepalese Maoist Civil War
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Role of the Synergistic Interactions of Environmental Pollutants in the Development of Cancer
PublicationThere is a growing awareness that the large number of environmental pollutants we are exposed to on a daily basis are causing major health problems. Compared to traditional studies that focus on individual pollutants, there are relatively few studies on how pollutants mixtures interact. Several studies have reported a relationship between environmental pollutants and the development of cancer, even when pollutant levels are below...
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Detection of Toxoplasma gondii oocysts in environmental samples
PublicationToxoplasma gondii is an obligate intracellular parasite that has capacity to infect warm-blooded animals. Human toxoplasmosis is usually asymptomatic, whereas severe complications may occur in immunocompromised patients (e.g. AIDS) or in case of congenitalinfection. One of the sources of acquiring human toxoplasmosis is ingestion of T. gondii oocysts. It is known that newly infected cats can shed millions of oocysts into the environment,...
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EIA in teaching sustainable development and environmental protection in engineering education
PublicationA multifaceted approach in teaching the environmental impact assessment (EIA) as a way to stress the role of environmental education in technical sciences is the focus of this article. The EIA is an example of an effective tool that supports spatial planning in implementing sustainable development. The aim is to present the idea and benefits of a facilitative and collaborative approach in teaching the EIA, stressing the role of...
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The use of bioassays in the analysis of environmental samples
PublicationToxicological tests are increasingly used as effective tool to complement the information obtained during the environmental monitoring. Moreover bioassays provide basic knowledge about the health effects of exposure to harmful factors associated with the environment. Toxicity tests might be a source of information about the content of pollutants in the sample, and the possibility of their interactions. They can be considered as...
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PBDEs in environmental samples: Sampling and analysis
PublicationThe paper reviews the subject literature concerning analytical procedures routinely sed for monitoring polybrominated diphenyl ethers (PBDE) in environmental samples. It describes and summarizes subsequent stages of analytical procedure including sample collection and preparation, extraction, clean-up and final determination. Different approaches with their advantages and limitations are presented. Special attention is drawn to...
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Nanosorbents as Materials for Extraction Processes of Environmental Contaminants and Others
PublicationThe aim of this work focuses on the application of nanomaterials (NMs) in different sorp- tive extraction techniques for the analysis of organic contaminants from environmental samples of distinct matrix compositions. Without any doubt, the integration of specific NMs such as carbona- ceous nanomaterials, magnetic nanoparticles (MNPs), metal–organic frameworks (MOFs), silica na- noparticles, and ion-imprinted NPs with so lid-phase...
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Spatial Modelling in Environmental Analysis and Civil Engineering
PublicationAs can be seen, Spatial Modelling in Environmental Analysis and Civil Engineering applies to a multitude of applications. In an attempt to bring the topic closer to potential readers, the special issue referred to security methods, optimization of calculations, conducting measurements and empirical tests. Each article has made an original contribution to the development of practical science that can be replicated by researchers...
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Comprehensive Comparison of a Few Variants of Cluster Analysis as Data Mining Tool in Supporting Environmental Management
PublicationA few variants of hierarchical cluster analysis (CA) as tool of assessment of multidimensional similarity in environmental dataset are compared. The dataset consisted of analytical results of determination of metals (Na, K, Ca, Sc, Fe, Co, Zn, As, Br, Rb, Mo, Sb, Cs, Ba, La, Ce, Sm, Hf and Th) in ambient air dried and kept alive, by the means of hydroponics, moss baskets collected in 12 locations on the area of Tricity (Poland)....
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Environmental risk assessment of Polish wastewater treatment plant activity
PublicationWastewater treatment plants (WWTPs) play an extremely important role in shaping modern society's environmental wellbeing and awareness, however only well operated and supervised systems can be considered as environmentally sustainable. For this reason, an attempt was undertaken to assess the environmental burden posed by WWTPs in major Polish cities by collecting water samples prior to and just after wastewater release points....