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Preface

100%
Małecka-Ziembińska E.
Research Papers in Economics and Finance
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2017
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vol. 2
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issue 1
5-6
EN
Dear Readers, We have the pleasure of presenting to you the next issue of our research journal entitled “Research Papers in Economics and Finance” (REF), published by the Faculty of Economics at Poznań University of Economics and Business. Caring about the highest level of the content of our publications, we publish only the manuscripts which have received two reviews under the “peer review” procedure, after initial verification done by the Editorial Committee. The articles published within REF are available online in English, in an open mode. Two of the articles focus on the economic aspects of development, one of which discusses the relationship between agricultural productivity growth and economic development, and the other describes the relationship between income inequality and economic growth. The final article presents the world economic trends of alternative energy.  Yours faithfully,  dr hab. Edyta Małecka-Ziembińska, prof. nadzw. UEP – Member of the Editorial Committee
2
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Znaczenie fiskalne i efektywność egzekucji Służby Celnej w Polsce

100%
Małecka-Ziembińska E.
Zarządzanie i Finanse
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2013
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vol. 2
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issue 3
280-289
PL
Wobec wielości tytułów danin publicznych pobieranych przez Służbę Celną istotna jest wiedza o sprawności pełnienia przez nią funkcji fiskalnej. Celem opracowania było zbadanie znaczenia fiskalnego i efektywności egzekucji tej Służby w Polsce. Badaniem objęto okres od 2003 do 2004 roku, a więc od kiedy Służba Celna przejęła zadania w zakresie podatku akcyzowego od wyrobów krajowych, a Polska przystąpiła do UE. Jako kryterium oceny efektywności egzekucji prowadzonej przez dyrektorów izb celnych przyjęto efektywność egzekucji zaległości w podatku akcyzowym. W łącznych dochodach z ceł i podatków pobranych przez Służbę Celną podatek ten stanowi niemalże 2/3.
3
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Luka w podatku od towarów i usług oraz sposoby jej ograniczania

100%
Małecka-Ziembińska E.
Kwartalnik Kolegium Ekonomiczno-Społecznego Studia i Prace
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2017
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issue 1
45-60
PL
The study focuses on the concept and components of the tax gap. In addition, the article presents an estimate of the gap in the value added tax in the European Union for the years 2000-2013. With regard to the Poland, it also identifies the causes of the gap occurrence and actions aimed at reducing its size.
4
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Fiscal transparency in recovery from the COVID-19 pandemic crisis

100%
Małecka-Ziembińska E.
Research Papers in Economics and Finance
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2021
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vol. 5
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issue 1
36-46
EN
The aim of the article is to present the impact of unprecedented fiscal measures taken in the context of the COVID-19 pandemic on fiscal transparency and to identify the role and importance of fiscal transparency in the process of recovering from the crisis. The conducted analysis proved that in the vast majority of countries around the world, the condition of public finances, measured by the deficit and public debt, has declined significantly as a result of measures taken to reduce the effects of the COVID-19 pandemic. These activities and strategies contribute to the lack of fiscal transparency. Meanwhile, fiscal transparency is an ally in recovering from the crisis. Strong fiscal frameworks (including numerical rules which promote fiscal pru- dence), backed by clear communication of policy priorities and fiscal transparency can meaningfully contribute to strengthening the credibility of public finances and reduce borrowing costs. These conclusions may be particularly important for emerging mar- ket economies and low-income developing countries, which find it more difficult and more expensive to obtain return sources of financing public investments.
5
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Potential fiscal and non-fiscal consequences of introducing a poll tax in Poland

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Małecka-Ziembińska E., Ziębakowski Ł.
Research Papers in Economics and Finance
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2016
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vol. 1
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issue 1
25-32
EN
The inspiration to take up the issue of the poll tax resulted from the desire to verify the claims made by the supporters of the introduction of this tax in Poland in relation to its amount. For this purpose, the simulation of the quota rate of this tax, assuming compensation of the total income from the income tax on natural persons, has been carried out. In addition, potential effects of the introduction of this tax in the fiscal and social areas have been subjected to analysis. The analysis of the simulation of replacing the Personal Income Tax with a poll tax brings the conclusion that the poll tax would not gain acceptance in Poland nowadays. Potential consequences of this change must be considered not only in the fiscal, but above all – social context. The rates of the poll tax assessed on the basis of the concept of its followers are regressive. This is a disqualifying factor of this tribute, because it would bring a number of undesirable consequences to the economy and society.
6
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Searching for similarities in EU corporate income taxes for their harmonization

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Małecka-Ziembińska E., Siwiec A.
Economics and Business Review
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2020
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vol. 6(20)
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issue 4
72-94
EN
The purpose of this paper is to answer the question whether, despite the differentiation of the corporate income tax in the European Union, there are similarity patterns allowing for the harmonization of the bases of this tax. The analysed CIT static data both quantitative and qualitative concerns the years 2018 and 2020. The method of hierarchical cluster analysis allowed a grouping of EU countries according to their similarities. It also indicated the greatest tax diefrences between EU member states. In turn the afinity analysis made it possible to distinguish groups of countries which are similar in terms of CIT with the simultaneous identification of a pattern. Results show that despite significant diefrences in tax rates some EU states show convergence in tax bases. The geographical criterion still plays an important role in determining CIT structure and tax incentives are one of the tools that may be used in the approximation of the bases.
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