Full-text resources of CEJSH and other databases are now available in the new Library of Science.
Visit https://bibliotekanauki.pl

Results found: 3

first rewind previous Page / 1 next fast forward last

Search results

help Sort By:

help Limit search:
first rewind previous Page / 1 next fast forward last
1
Publication available in full text mode
Content available

Opodatkowanie jako instrument polityki ochrony środowiska

100%
Bryndziak S.
Studia Prawno-Ekonomiczne
|
2014
|
vol. XCIII (93)
25-37
EN
This paper provides an overview of key economic issues in the use of taxation as an instrument of environmental policy. This article presents the concept of the ecological tax reform as the process of shifting the tax burden from employment, income and investment, to pollution and waste. This paper reviews the theoretical problems of ETR like double dividend hypothesis. The purpose of this article is to show the variety of green taxes in EU Member States and the Polish tax solutions applied in this regard.
2
Publication available in full text mode
Content available

Czy podatek od wartości nieruchomości jest szansą na zwiększenie dochodów samorządu terytorialnego?

100%
Bryndziak S.
Studia Prawno-Ekonomiczne
|
2011
|
vol. LXXXIV (84)
39-52
EN
The property value tax has been suggested to introduce in Poland for a long time. However, according to different reasons, reform of the taxation of real estate was not introduced till now. In this article the defects of current property tax structure will be shown. What is more, areas that need reforms will also be pointed out. The benefits of tax in a form of ad valorem will be shown. The introduction of new tax would be an advantage for local government and would also strengthen its position in the state.
3
Content available remote

Tax competition strategies in corporate income tax - The case of EU countries

51%
Guziejewska B., Grabowski W., Bryndziak S.
Business and Economic Horizons
|
2014
|
vol. 10
|
issue 4
253-271
EN
The process of globalization, which is ongoing in a variety of dimensions, the ever-increasing mobility of capital and production factors as well as the fiscal problems in many European countries make the debate over tax competition still relevant today. The article discusses the problem of tax competition in the corporate income tax in the context of inward foreign direct investment in the Member States of the European Union. The advantages and disadvantages of tax competition as well as its consequences for the revenues from corporate income tax and for the inward foreign direct investment have been presented for the years 2000-2013. On the basis of an analysis of the literature and a general statistical analysis, the authors identified and described three strategies of tax competition: aggressive, moderate and conservative. Furthermore, rankings of the countries were created on the basis of two elements, namely: changes to FDI and the share of CIT revenues in GDP. The authors have also estimated parameters of the dynamic panel model in order to find relations between the corporate income tax and the ratio of FDI to GDP and have found differences between crisis period and stable period and differences in results for two groups of countries (new members of the EU and old ones).
first rewind previous Page / 1 next fast forward last
JavaScript is turned off in your web browser. Turn it on to take full advantage of this site, then refresh the page.