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Problematyka mierzalności stresu fiskalnego na przykładzie wybranych miast na prawach powiatu w latach 2006‒2008

100%
Pankiewicz P.
Zeszyty Naukowe Uniwersytetu Ekonomicznego w Krakowie
|
2012
|
issue 889
79-88
EN
Public finance theory constitutes a vast area of study of the fiscal environment in which local governments act. One of the key modern hazards afflicting the financial stability of those economic agents has been referred to as fiscal stress. Although the definition of this phenomenon presents one with no considerable cognitive difficulties, an optimal technique for measuring it remains a considerable issue for ongoing research. The aim of this paper is to discuss briefly the key features which descriptive formulae of fiscal stress should involve and to propose an aggregation method, based on the exponential weighted average, which facilitates an impromptu assessment of an agent’s fiscal conditions. Pivotal interpretations of some empirical results are outlined to elucidate the issues under consideration.
2

Kontrowersje wokół opodatkowania usług związanych z nieruchomościami podatkiem od towarów i usług

63%
Pankiewicz P., Pankiewicz M.
Kwartalnik Prawa Podatkowego
|
2012
|
issue 2
21-31
EN
The article covers a few pivotal dilemmas regarding VAT taxation of real estate-related services in Poland. Firstly, it analyzes the differences between Polish VAT Act and Directive 112/2006/EC stemming from legal and linguistic subtleties, which might lead to ambiguous interpretations and potential tax hazards. Secondly, authors discuss the idea of a complex real estate-related services with consideration of sentences issued by the Court of Justice of the European Union. Additionally, the problem of real estate's identification and significance for service provision is addressed. Finally, the paper comprises a concise analysis on services concerning exhibitions with necessary distinctions to be made for a proper, fully compliant taxation of such services. The conclusions of the article serve the ultimate goal of providing the reader with a piece of well-balanced, practical knowledge on taxation of difficult and complex real estate-related services with Polish VAT.
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