Wyniki wyszukiwania dla: crises, covid-19, tax, tax policy, tax system

• State Interventionism in Tax System - Example of Action in a COVID-19 Crisis

  Publikacja

  • P. Kasprzak

  - International Journal of Social Science - Rok 2023

  The 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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• Tax Policy Tools of Selected European Countries as a Mechanism for Counteracting the Effects of the Crisis Caused by the COVID-19 Disease Pandemic

  Publikacja

  • P. Kasprzak
  • J. Frankowski

  - Rok 2021

  Crises 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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• State tax policy and reform tools as a risk of running a business. Case study based on Polski Ład – Polish tax reform

  Publikacja

  • E. Łączek-Tarazewicz
  • J. Wróblewski
  • P. Kasprzak
  • G. Golawska-Witkowska

  - Rok 2022

  The 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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• THE ROLE OF THE STATE IN TAXATION. POLISH TAX POLICY AFTER 2015

  Publikacja

  • P. Kasprzak

  - Rok 2021

  This 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...

• COVID-19 tax response of selected European countries

  Dane Badawcze

  open access

  • P. Kasprzak

  A large part of the aid mechanisms offered by individual European countries in connection with the outbreak of the crisis caused by the COVID-19 pandemic concerned the granting of the so-called tax preferences. It should be noted that a tax preference is any deviation from the adopted tax rules, resulting in a reduction of the final tax burden. The...

• Polish tax reform "Polski Ład" – consequences of introducing changes on the example of selected flat-rate tax forms for micro and small companies

  Publikacja

  • P. Kasprzak
  • D. Boike
  • E. Łączek-Tarazewicz
  • J. Wróblewski

  - Rok 2022

  This 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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• Tax preferences in CIT in numbers 2009-2015

  Dane Badawcze

  open access

  • P. Kasprzak

  These data contain information prepared by the Ministry of Finance on the value of tax preferences by areas of support in Corporate Income Tax (CIT) between 2009-2015.

• Value of tax preferences in 2009-2015 as a percentage of Polish GDP

  Dane Badawcze

  open access

  • P. Kasprzak

  This research data shows the percentage of the amount of tax preferences as a percentage of Polish GDP between 2009-2015. The data contained in this dataset has been collected by the Polish Ministry of Finance.

• Tax preferences in PIT in numbers 2009-2015

  Dane Badawcze

  open access

  • P. Kasprzak

  The follwoing data contain information prepared by the Ministry of Finance on the value of tax preferences by areas of support in Personal Income TAX (PIT) between 2009-2015.

• Value of tax preferences by areas of support and types of taxes in 2013

  Dane Badawcze

  open access

  • P. Kasprzak

  These data contain information prepared by the Ministry of Finance on the value of tax preferences by areas of support and types of taxes in 2013.