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Search results for: TAX SYSTEM, SEALING TAX COLLECTION, TAX GAP
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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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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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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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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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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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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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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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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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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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Tax law[w:] Polish Financial Law. Law: The Basic Concepts,
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System of breath collection and analysis for diseases detection
PublicationCollection and study of composition of the exhaled air is now intensively investigated to develop non-invasive medical diagnostics based on presence of metabolic compounds in the exhaled air. The process of collecting and processing of the exhaled air must fulfill relevant conditions to achieve satisfactory results. The paper presents the system of collecting samples of exhaled breath and the proposed methods of its analysis, using...
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Control system for contactless electrical energy transfer with varying air gap
PublicationInductive power transfer (IPT) is a system by which electrical energy may be transmitted without electrical connection through a large air gap between coils. Systems usually considered in the literature are the ones with a constant air gap. The paper describes the analysis of IPT, which allows for supplying an electrical load in the conditions of slow, in relation to the dynamics of power supply, changes in the dimensions of the...
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Energetic model of hydraulic system of refuse collection vehicle based on simulation and experimental data
PublicationThis paper presents an energetic model of hydraulic system of a refuse collection vehicle. First, benefits resulting from implementation of an energetic model in the industry and operation of a Refuse Collection Vehicle are briefly explained. Then, components of the energy consumption in hydraulic circuits of compactor and lifting device are described and combined into a comprehensive model that can be evaluated using basic measurement...
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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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The ring propeller with conical electromagnetic bearings and magneto fluid sealing system.
PublicationW przedstawionej koncepcji nowego zespołu napędowego najbardziej znamiennym rozwiązaniem jest zastosowanie nowoczesnych łożysk elektromagnetycznych dla pędnika śrubowego w prototypowej wersji silnika pierścieniowego synchronicznego z magnesami z ziem rzadkich. W artykule przedstawiono konstrukcję stożkowych łożysk magnetycznych. Technika uszczelniania cieczami magnetycznymi jest nową koncepcją pozwalającą na rozwiązywanie wielu...
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Sugar Fee in Poland as an Example of New Fiscal Burdens and Stimulation of Consumer Behaviour
PublicationDuring the economic downturn caused by the COVID-19 pandemic, the amount and structure of tax burdens imposed by the state on businesses continue to increase, as shown on the example of the newly introduced sugar fee. A new tax-related burden imposed on businesses and consumers producing and consuming sugar-sweetened beverages appeared at the beginning of 2021. The aim of the paper is to present the fiscal burdens that accompany...
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Innovative system for energy collection and management integrated within a photovoltaic module
PublicationThe dynamic development of battery technology and design based on the flow of lithium ions, mainly driven by the needs of the automotive industry, leads to the conclusion that these batteries are becoming a more viable alternative to traditional lead-acid batteries. Their use is driven by the ability to quickly charge and discharge, a higher durability, maintenance-free operation, much smaller dimensions and lighter weight. The...
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The Determinants of False Self-Employment: A Survey of Polish Enterprises
PublicationThe main goal of this article is to advance the emergent research on tax evasion in Poland in the form of false self-employment (FSE), in particular to identify its causes. The dependent character of some self-employed workers is a big problem in the Polish economy, which has been completely unexplored because of the lack of available data. In this article, we use data from a survey of Polish companies. Our empirical results show...
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It is not OK but it works – unproductive entrepreneurship, the case of Poland
PublicationThe concept of unproductive entrepreneurs was introduced to science by Baumol, who pointed out the differences in business output between countries. Unproductive behaviour of entrepreneurs is often a consequence of ineffective institutions used by entrepreneurs for rent seeking. The aim of this article is to examine subjective norms (S.N.) and attitudes regarding specified types of unproductive entrepreneurship, which in many cases...
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Weather Routing System Architecture Using Onboard Data Collection and Route Optimisation
PublicationThis paper describes the architecture of a weather routing system consisting of two key elements: onboard monitoring and route optimiser sub-systems. The former is responsible for collecting various onboard measurements, such as current ship position or ship motion variables. These data, when gathered and processed, are then used for fine-tuning a ship model. The model, together with weather forecasts, is utilised by a multi-objective...
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THEORETICAL ASPECTS OF PROGRESSIVE TAXATION
PublicationThe following article describes and discusses the theoretical aspects of taxation including its functions, mechanisms and in particular income taxes and progression system. The author analysed the literature both historical and modern to research the topic. The idea of progressive taxation has been present in modern tax system for several ages together with its positive and negative consequences. The article summarises with several...
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Ionic conductivity behavior by activated hopping conductivity (AHC) of barium aluminoborosilicate glass–ceramic system designed for SOFC sealing
PublicationNon-conducting BaO-B2O3-Al2O3-SiO2 parent glasses designed for solid oxide fuel cell (SOFC) sealing applications were prepared using the melt-quenching technique. The glass formation region was determined according to phase equilibrium relations and was found to be in the composition range 70BaO-(x)Al2O3-(10−x)B2O3-20SiO2 where 3.0 < x < 6.0 wt%. The conductivity values obtained conductivity ranged from 10−5 to 10−10 S/cm at temperatures...
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Directions and Prospects for the Development of the Electric Car Market in Selected ASEAN Countries
PublicationThe purpose of this article is to present the current situation and evaluate the opportuni‐ ties for the development of the electric car market in selected Southeast Asian countries in the con‐ text of the current situation in the rest of the world. Currently, the electric car market is at an ad‐ vanced stage of development in regions such as Western Europe, the USA, and China. It should be noted, however, that the number of electric...
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Anti-inflammatory drugs in the Vistula River following the failure of the Warsaw sewage collection system in 2019
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Driving forces of informal employment: An empirical study based on Polish enterprise data
PublicationObjective: The article aims to indicate the determinants of informal employment in registered enterprises using company-level evidence from Poland. Research Design & Methods: The survey conducted among Polish small and medium-sized (SME) enterprises in 2018 was used to find the driving forces of informal employment in Poland. The adequate sample comprised 952 representative surveys derived from the computer-assisted telephone...
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Alternative Modeling of Volunteer Based Systems
PublicationThe canonical approach to model a flow of a voluntary based computing, as presented in Chapter 7 may tax the capacity of the simulator, especially when a more complex model of Voluntary Computing, proposed in [1], is used which would imply that, for typical heterogeneous groups of volunteers, several thousands of threads would have to be run inside the simulator, to mimic closely the behaviour of every volunteer. This chapter presents...
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Millimeter Wave Wideband and Low-Loss Compact Power Divider Based on Gap Waveguide: For Use in Wideband Antenna Array System
PublicationThis paper presents a wideband and low-loss design of a compact power divider based on gap waveguide technology. The proposed power divider consists of two adjacent E-plane groove gap waveguide and a small ridge section to couple and equally divide the EM energy from the input E-plane groove gap waveguide to the two output ones in-phase. The simulation results show that the proposed waveguide power divider has about 40% impedance...
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Examples of Taxation on Real Estate Properties as an Long-term Investment Asset. Description of Situation in Selected European Countries
PublicationReal estate properties have become the alternative asset for long-term savings and investments. Such investment however is strictly related to risk inter alia taxation policy. The following article describes and discusses both theoretical and practical aspects of long-term investment taxation imposed on real estate market in selected European countries. The article presents the analyses of the taxes including its functions, mechanisms...
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The Business Environment of Georgia and Ukraine: Approaches to a Comparative Analysis
PublicationThe formation of a favourable business environment and the intensification of entrepreneurial activity on this basis is one of the priorities of economic policy of governments around the world. The aim of this article is to conduct a comparative analysis of some of the characteristics of the business environment of Georgia and Ukraine. The theoretical basis of the study is the understanding of the business environment as a necessary...
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Ocena kosztów pracy w Polsce na tle innych krajów Unii Europejskiej
PublicationRelacja pomiędzy obciążeniami z tytułu podatków, składek na ubezpieczenia społeczne i inne pozapłacowe składnik kosztu pracy określana jest mianem - "klina podatkowego" (tax wage). Badania już dawno udowodniły, że to nie obciążenia podatkowe, ale "klin podatkowy" jest decydującym elementem wpływającym na wielkość bezrobocia Z najnowszego raportu OECD wynika, że Polska jest w bezpośredniej czołówce krajów o wysokich obciążeniach...
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Property sustainable value versus highest and best use analyzes
PublicationThis article proposes the possibility of applying fuzzy logic theory to perform the tasks of determining the market value of agricultural lands. These tasks are of a multi‐criteria character, as multiple factors are taken into consideration during the land value valuation process. The market value of agricultural land plots, calculated using fuzzy logic methods, can provide a basis for further use in the processes that are directly...
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Istota i rola "klina podatkowego" w kształtowaniu racjonalnego systemu zatrudniania
PublicationKoszty pozyskania kapitału intelektualnego w firmie stanowią istotny element strategii finansowej przedsiębiorstwa. Istotną barierę w pozyskiwaniu kwalifikowanej kadry pracowników stanowią pozapłacowe obciążenia kosztów pracy określane mianem "klina podatkowego" (tax wage) Badania już dawno udowodniły, że to nie obciążenia podatkowe, ale "klin podatkowy" jest decydującym elementem wpływającym na wielkość bezrobocia Z najnowszego...
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A business simulation method in educating architects
PublicationIn this article, the authors analyse the application of the business simulation method as a support tool in educating undergraduate architecture students. While running a fictional architectural practice, students learn about the role of an architect in the investment process and are introduced to economic aspects of running a small practice, including the importance of cash flow. They are also made aware about the importance of...
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NEW DESIGNS OF MAGNETIC FLUID SEALS FOR RECIPROCATING MOTION
PublicationT he operating conditions of magnetic fluid seals during reciprocating motion are so different from those observed in rotating motion that the use of their conventional structures for reciprocating motion seals yields no good results. The analysis of the sealing mechanism of magnetic fluid seals in reciprocating motion shows that the operation of these seals is affected by the carry-over phenomenon and magnetic fluid...
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More freedom – more investments. The relationship between the extent of fiscal autonomy with respect to own revenues and investment expenditures of Polish communes and cities with county rights
PublicationThe purpose of this study was to investigate the relationship between own revenues characterized by different levels of fiscal autonomy and investment expenditures of selected local government entities in Poland. Accordingly, the following research hypothesis was formulated: there is a relationship between the type of own revenue identified with respect to fiscal autonomy and the size of investment expenditures. Revenues characterized...
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The effectiveness of financial and economic regulation of land relations in the context of stimulating entrepreneurial activity in the regions of Ukraine
PublicationSolving the problem of enhancing the efficiency of the financial and economic regulation of land relations contributes to the development of entrepreneurship in Ukraine. The purpose of the paper is to determine new incentives for encouraging entrepreneurial activity by increasing the efficiency of the financial and economic regulation of land relations by local governments. The study is based on applying the method for predicting...
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Polish FDI in Central Asian Countries
PublicationSince gaining independence, Kazakhstan, Kyrgyzstan, Tajikistan, Turkmenistan and Uzbekistan gradually opened their markets to foreign investors. Before Poland’s accession to the European Union, the activities of Polish investors in Kazakhstan, Kyrgyzstan, Tajikistan, Turkmenistan and Uzbekistan were based on bilateral treaties concluded by Poland with those countries. Later, except Turkmenistan, they were governed by the partnership...
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Circular economy dynamics and country clusters: evidence for European countries
PublicationThis study examines trends in circular economy (CE) adoption across 27 European nations from 2012 to 2021. Two key objectives are explored: the evolution of cross-country disparities in CE practices and the identification of clusters with similar CE adoption patterns. Our analysis reveals a gradual convergence in CE adoption, which did not always lead to positive outcomes. Some countries improved recycling rates but saw increased...
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What drives sustainable investing? Adoption determinants of sustainable investing exchange-traded funds in Europe
PublicationDespite the growing interest in various topics related to sustainable (ESG) investing, some issues remain understudied, such as the determinants of their utilization at the macro level. This paper contributes to the state of knowledge two-directionally. First, it shows the development of sustainable investing exchange-traded funds (ETFs) in European countries. Second, it traces the significant determinants of adopting sustainable...
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Fighting Administrative Corruption with Digital Government in Sub-Saharan Africa
PublicationAdministrative corruption is a pervasive problem and a major threat to economic and social development around the world, especially in Sub-Saharan Africa which lags behind other regions in various development indicators and is seen as one of the most corrupt regions globally. This paper examines a hypothesis that digital government – the use of digital technology to transform public administration organizations and their relationships...
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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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The Application of Fluidic Sealing in Shrouded Gas Turbine Blades
PublicationThis paper presents a study conducted on a new gas turbine designed to limit leakage in the labyrinth seal. The slots in the fin are used to generate a bypass flow, which obstructs the flow in the gap above the fin. The method was tested numerically and experimentally beforehand using a simplified model without rotation or blade passages. In this paper, the validation of the method using a model of a turbine stage is shown. Reynolds-averaged...
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Programmes to Combat the Economic Impact of the COVID-19 Pandemic in Kazakhstan and Ukraine and Unemployment
PublicationThe following article presents economic programmes to combat the negative effects of the COVID-19 pandemic. The analysed programmes were undertaken by the governments of Ukraine and Kazakhstan. They contributed to reducing unemployment in both countries. The findings of Ukrainian researchers focused mainly on estimating losses in the SME sector, especially in the hotel, tourism and transport sectors. Scientific literature in Kazakhstan...
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Household Ability of Expenditures on Electricity and Energy Resources in the Countries That Joined the EU after 2004
PublicationThe purpose of the following article is to present the situation of the energy market from a household perspective between 2010 and 2020 in selected EU countries (the group of member states which joined EU after 2004). The selected countries when joining the EU had similar economic indicators and to some extent were similar in other macro-economic situations (personal income, unemployment rate, GDP level and annual growth). This...
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Diagnostic Model of Crankshaft Seals
PublicationT he paper presents a research stand being a diagnostic model of radial lip seals used, among others, on crankshafts of piston combustion engines in order to identify the correctness of their operation. The possibility of determining the technical condition of lip seals on the basis of the proposed coefficient of correctness of operation has been described. T he basic features of seals influencing their correctness of...
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Analysis of inductive power transfer systems for variable air gap and voltage supply frequency
PublicationThe paper describes an IPT system, by which electrical energy may be transmitted through a large air gap between coils without electrical connection. It presents theoretical and simulation analysis of IPT, which allows for supplying a receiver in the conditions of slow, in relation to the dynamics of power supply, changes in dimension of the air gap. The influence of frequency characteristics of the system on the possible selection...
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Novel adaptive flux observer for wide speed range sensorless control of induction motor
PublicationA new adaptive flux observer of induction motor is presented in the paper. The Lyapunov theory is utilized for derivation of the adaptation law of rotor flux angular speed, which acts as unknown parameter in an augmented induction motor model. In the field weakening region, where stray fluxes are comparable with rotor flux magnitude, the air-gap flux stabilization is proposed. An air-gap flux multiscalar model is derived for stator...
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Technical evaluation of marine auxiliary diesel engine on the basis of parameters synchronous generator
PublicationThe article presents a method for evaluating the technical condition of selected structural elements of the reciprocating internal combustion engine driving a synchronous generator. Th results of measurements of the electric generator parameters are the diagnostic information source. On this basis it is possible to determine the instantaneous angular speed marine engine crankshaft which, in turn, is the basis for reasoning about...