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Wyniki wyszukiwania dla: TAXATION, TAX POLICY, POLAND, TAX SYSTEM
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THE ROLE OF THE STATE IN TAXATION. POLISH TAX POLICY AFTER 2015
PublikacjaThis 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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State tax policy and reform tools as a risk of running a business. Case study based on Polski Ład – Polish tax reform
PublikacjaThe 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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Tax Policy Tools of Selected European Countries as a Mechanism for Counteracting the Effects of the Crisis Caused by the COVID-19 Disease Pandemic
PublikacjaCrises 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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A conceptual framework for digital tax administration - A systematic review
PublikacjaTax 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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THEORETICAL ASPECTS OF PROGRESSIVE TAXATION
PublikacjaThe 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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Examples of Taxation on Real Estate Properties as an Long-term Investment Asset. Description of Situation in Selected European Countries
PublikacjaReal 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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Tax Evasion, Tax Morale, and Trade Regulations: Company-Level Evidence from Poland
PublikacjaObjective: 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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The Business Environment of Georgia and Ukraine: Approaches to a Comparative Analysis
PublikacjaThe 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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Sealing tax collection in Poland and the EU in the years 2008–2018
PublikacjaThe 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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Polish tax reform "Polski Ład" – consequences of introducing changes on the example of selected flat-rate tax forms for micro and small companies
PublikacjaThis 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
PublikacjaThe 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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Depreciation - underestimated tax optimization tool
PublikacjaOptymalizacja 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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Real Estate Value Tax Based on the Latvian Experience
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Value addend tax (vat) on medical services and products
PublikacjaOsoby 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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Tax law[w:] Polish Financial Law. Law: The Basic Concepts,
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Energy policy and the role of bioenergy in Poland
PublikacjaPrzedstawiono sytuacje energetyczną kraju. Omówiono poszczególne sektory wytwarzania energii oraz zapotrzebowania na energię i paliwa. Omówiono przekształcenia sektorów energetycznych w Polsce na przestrzeni lat 1990-2002. Na tym tle przedstawiono techniczne, ekonomiczne, społeczne i prawne aspekty rozwoju energetyki źródeł odnawialnych a w szczególności opartych o bioenergię. Przedstawiono wnioski dla Polski płynące z dotychczasowych...
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Changes in the Local Government System and Regional Policy in Poland
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Supporting the development of clusters in Poland - dillemas faced by public policy
PublikacjaClusters have proved to be an important source of competitiveness for the economic development of regions within the European Union. In recent years many countries in the EU and throughout the world have launched policies aimed at supporting the development of clusters. There are many examples of good practices in the field of cluster policy, but there is no single model that can be applied in all countries and regions. This paper...
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Transparency of publicly available information about fiscal and monetary policy in Poland
PublikacjaResearch background: The quality of information provided by fiscal and monetary authorities are important in a democratic state. Ensuring fiscal policy transparency reduces fiscal risk and corruption and promotes public acceptance of fiscal reforms. Ensuring transparency in monetary policy allows market participants to anticipate central bank responses and take their effects into account when making investment and consumption decisions. Aim...
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Smart Specialization through Cluster Policy. Evidence from Poland and Germany
PublikacjaThe purpose of the chapter is to investigate the interlinks and commonalities between clusters and regional smart specialization strategies (through the prism of experiences of Polish and German regions). The main research strategy was international comparative analysis, and the basic technique for collecting data was document analysis. The research used the four-level procedure of selecting documents, which allowed identification...
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Evaluation of Selected Innovation Policy Instruments on the Example of Poland
PublikacjaThe main purpose of the paper is to analyze and evaluate the selected instruments of innovation policy in Poland: cooperative relations, business environment institutions and innovation centers, supported within Priority Axis V of OP IE 2007-2013. The evaluation was made on the basis of the four criteria: complementarity, adapting to the needs of businesses, the impact on the innovation and durability of the provided support. The...
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Urban regeneration in urban functional areas in Poland as an instrument of implementation of the EU Cohesion Policy
PublikacjaThis study examines the role of urban regeneration policies in planning and governance within urban functional areas (UFAs) in Poland, in the context of the EU Cohesion Policy (CP). The empirical part of this study is based on comparing the approaches adopted in two Polish regions: Pomerania and Silesia. We describe the first successes but also the bottlenecks of the process, from negotiations and programming up to the implementation...
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Energy policy and the role of bioenergy in Poland
PublikacjaPrzedstawiono sytuacje energetyczną kraju. Omówiono poszczególne sektory wytwarzania energii oraz zapotrzebowania na energię i paliwa. Omówiono przekształcenia sektorów energetycznych w Polsce na przestrzeni lat 1990-2002. Na tym tle przedstawiono techniczne, ekonomiczne, społeczne i prawne aspekty rozwoju energetyki źródeł odnawialnych a w szczególności opartych o bioenergię. Przedstawiono wnioski dla Polski płynące z dotychczasowych...
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System architecture of an INSPIRE-compliant green cadastre system for the EU Member State of Poland
PublikacjaIn response to the need for a sustainable agricultural policy, which would support activities such as decision making in precise agriculture and mitigation of crop threats, a concept agricultural information system was developed for the area of Poland. This innovative concept, called Green Cadastre (GC), proposes to create a uniform system designed for use on a national scale by both state administration as well as local farmers....
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Selected elements of the payment cards system in Poland
PublikacjaThe following article describes the current situation of the selected elements of the payment cards system in Poland. The first part of the paper include the most common definition as well as the abbreviated history of payment cards implementation in Poland. Next, the author presents the key numbers related to the nowadays situation on the market together with benefits of using the payment cards in the whole economic system. At...
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Municipality’s financial potencial and policy of flood risk management in Poland
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System of specific grants for local government units in Poland
PublikacjaThe article analyses the system of specific grants in local governments in Poland. First, main revenue sources of local self-governments are presented. Their presentation is based upon the consideration of one of the basic important principles in democratic states today, i.e. decentralization. The text then, in more details, describes specific grants with respect to the European Charter of Local Self-Government. Subsequently, the...
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Healthy financial system of local government on the example of Poland
Publikacjahealthy local government financial system lays the foundation for the ability of local government units (LGUs) to carry out public tasks at the current qualitative and quantitative level and to meet their obligations in the short and long term. A healthy financial system of local government is a system that is adequate, stable, unified, consistent, transparent, diversified, counter-cyclical, guarantees the financial independence...
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Energy Policy until 2050—Comparative Analysis between Poland and Germany
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MANAGEMENT OF THE POST-MINING AREAS IN DEVELOPMENT POLICY OF ZIELONA GORA (POLAND)
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Planning system in Poland
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Road safety system in Poland
PublikacjaCelem niniejszego artykułu jest przedstawienie kluczowych dla poprawy brd elementów diagnozy stanu i systemu bezpieczeństwa w Polsce, które jednocześnie mogłyby wejść w zakres działań objętych Projektem ZEUS. Ocenę diagnozy wykonano poprzez porównanie z wzorcami z tych krajów, które od lat uważa się za liderów w zakresie bezpieczeństwa.
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Collaborative planning? Not yet seen in Poland. Identifying procedural gaps in the planning system 2003–2023
PublikacjaCollaborative planning aims to increase the legitimacy of decision-making in spatial development. In this approach, planning involves debate and engagement in discourse, and participation and interaction between actors are thus at the heart of the planning process. This article examines whether the planning system in Poland as defined for the period 2003–2025 provides a level of participation and deliberation and other qualities...
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The role of support institutions (including the regional development agencies) in the implementation system of the new regional policy
PublikacjaArtykul prezentuje instytucjonalne aspekty rozwoju regionalnego.
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The Balance of Outlays and Effects of Restructuring Hard Coal Mining Companies in Terms of Energy Policy of Poland PEP 2040
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Sustainable Urban Development on the Example of the Housing Deveopment of Zielona Góra (Poland), as a Response to the Climate Policy of the European Union
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The sun tracking photovoltaic system in Northern Poland
PublikacjaPrezentowana fotowoltaiczna instalacja nadążna została umieszczona na dachu budynku Wydziału Chemicznego Politechniki Gdańskiej i składa się z czterech modułów: systemu PV, układu komputerowej kontroli położenia, stacji meteorologicznej, umożliwiającej analizę wpływu warunków atmosferycznych (prędkości i kierunku wiatru, temperatury powietrza, nasłonecznienia) na parametry pracy modułów fotowoltaicznych oraz komputerowego systemu...
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Environmental Taxes and Their Role in the Economics of Sustainable Development
PublikacjaThe 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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Shaping New Generations of Managers and Consumers: CSR Implementation and Higher Education System in Poland
PublikacjaConsidering the Corporate Social Responsibility as a significant research and education topic for university staff, students, graduates and the whole society, has become a sign of our times. Universities and other education institutions, including the third sector, play an important role, incorporating CSR as a crosscutting issue, in particular into the curricula of future managers and graduate students, no matter the country we...
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The Determinants of False Self-Employment: A Survey of Polish Enterprises
PublikacjaThe 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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ZEUS - project of integrated transport safety system in Poland
PublikacjaPolska, podobnie jak inne kraje UE, doświadcza znaczących dysproporcji pomiędzy liczbą wypadków w transporcie drogowym i pozostałych jego rodzajach. Każda z gałęzi posiada różny system zarządzania bezpieczeństwem , bazy danych, zarządców infrastruktury itp. Chociaż systemy poszczególnych rodzajów transportu tak się różnią, poprawę ich bezpieczeństwa można osiągnąć poprzez integrację i wzajemne korzystanie z dobrych - krajowych...
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Building a cybersecurity culture of public administration system in Poland
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Is it possible to create a unified urban greenery management system (UGMS) on a national scale? The concept for EU Member State of Poland
PublikacjaMotives: Currently developed urban greenery management systems (UGMS) are limited in scope and profiled towards solving particular issues. Moreover, due to the lack of common standards and solutions, UGMS implementation requires considerable financial effort, which is only feasible for wealthy urban centres. There is a need for universal, cost-effective technological solutions which could constitute a common urban green infrastructure...
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It is not OK but it works – unproductive entrepreneurship, the case of Poland
PublikacjaThe 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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ON ENHANCING AND AUTOMATING THE COVID-19 CASE REPORTING SYSTEM IN POLAND
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The problems of legitimisation during the period of the transformation of the political system in Poland
PublikacjaWielowymiarowość współczesnych modeli demokracji analizuje sprawę legitymizacji adekwatnej do tych modeli. Zmiana źródeł legitymizacji w okresie transformacji systemowej, kryzys tradycyjnie rozumianej legitymizacji stanowią główny wątek problemowy danego artykułu.
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ASSESSMENT OF NATURAL VENTILATION SYSTEM FOR A TYPICAL RESIDENTIAL HOUSE IN POLAND
PublikacjaThe paper presents the research results of field measurements campaign of natural ventilation performance and effectiveness in a residential building. The building is located in the microclimate whose parameters differ significantly in relation to a representative weather station. The measurement system recorded climate parameters and the physical variables characterizing the air flow in the rooms within 14 days of the winter season....
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Road safety information system in Poland - supporting tools and their development
PublikacjaAs a signatory to the UN Declaration on road safety and member of the EU, Poland has an obligation to comply with relevant EU policies and in particular to halve the overall number of road deaths by 2020. To monitor the progress in reaching the targets, the road safety situation must be evaluated and its processes understood. For this purpose regional and national road safety observatories were launched in Poland, which triggered...
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Are We Facing a Tsunami of Vaccine Hesitancy or Outdated Pandemic Policy in Times of Omicron? Analyzing Changes of COVID-19 Vaccination Trends in Poland
PublikacjaIn this study, we analyzed Polish COVID-19 vaccination data until January 2023 from the European Centre for Disease Prevention and Control to understand individual decision making during the milder Omicron wave. Our findings show a general decline in subsequent vaccine uptake. As the number of government-provided doses increased, completion rates among certain low-risk groups dropped to less than 1%. Elderly individuals, especially...
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Are We Facing a Tsunami of Vaccine Hesitancy or Outdated Pandemic Policy in Times of Omicron? Analyzing Changes of COVID-19 Vaccination Trends in Poland
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