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1

The Redistributive Effects of Social Care Programs and the Income Tax

100%
Aksman E.
Ekonomista
|
2005
|
issue 6
769-783
EN
The article presents the results of a study of the impact that payments from social care funds and income tax collection measures exert on decreasing income inequalities among society members. The analysis is based on statistical data taken from the survey of household budgets for 2000-2002, conducted by the Central Statistical Office.The results of analysis indicate that income differences were decreasing as the effect of both, social care payments and the applied income tax measures. The strength of the redistributive influence of those financial instruments is distinctly different, while social care expenditure were narrowing spreads in incomes by 10.32 %, the taxation generated similar effects on a much smaller scale, namely by 4.33%. Taken together, the composite effect of both instruments on the reduction of income differences amounted to 14.2 %.
2

ASSESSING TAX ASSYMETRIES AND THE INCENTIVE TO INCORPORATE

100%
Vlachý J.
Ekonomický časopis (Journal of Economics)
|
2008
|
vol. 56
|
issue 7
649-661
EN
The paper uses a single-period option-based model to analyze the net value of business income under uncertainty, focusing on the effects of tax asymmetries and observing the distinct features of individual and corporate forms of business organization. Its parameters include the income tax structure and corporate leverage. Results are illustrated on applications using 2007 data in the Czech Republic and Slovakia. Various asymmetries are identified and discussed, leading to a hypothesis on the incentive to incorporate, less pronounced under the Czech tax framework, which tends to favour the personal form for a range of businesses.
3
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Opodatkowanie sprzedaży nieruchomości rolnych podatkiem dochodowym od osób fizycznych

100%
Bieluk J.
Studia Iuridica Agraria
|
2010
|
vol. 8
81-92
EN
Under the act on personal income tax, any income gained due to the sale of a whole or part of immovable property being a part of an agricultural farm is free from income tax. However, this rule does not concern the income from the sale of the land, which, having been sold, lost its agricultural character. The article is devoted to the analysis of prerequisites deciding about tax exemption, which is based mainly on administrative courts decisions and explanations of fiscal bodies. Both the loss of the agricultural character of the property as well as the fact that this loss occurs in connection with a sale, arouse serious doubts. Income tax exemptions on the agricultural land turnover is to be evaluated positively, yet the prerequisites of these exemptions should be more precise.
4

REDISTRIBUTION FUNCTION OF PERSONAL FINANCIAL CHARGES (Redystrybucyjna rola obciazen finansowych osob fizycznych)

100%
Podstawka M., Deresz A.
Contemporary Economics
|
2009
|
issue 4(12)
17-30
EN
The article tried to define the features of income tax from natural persons and its influence on the tax load for taxpayers. It also presented the significance of national and health insurance in terms of the financial load. The theses suggested by N. Kakwani and P.J. Lambert were used in the realization of the subject. The source information presented in the article was the data concerning taxpayers paying their Personal Tax Income for the years 2007-2008 in the revenue office in Siedlce.
5
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Ograniczenie obciazen podatkowych w Polsce

88%
Karwowski J.
Nauki o Finansach
|
2011
|
issue 6
67-78
EN
The purpose of this paper is to analyze the possibilities and implications of reducing the income tax burden for the Polish economy. Two major proposals are presented: 1) halving the tax-GDP ratio to below 20% and changing the structure of budget expenses to reflect the real needs of the society (e.g. public order and safety, education, R&D, health, infrastructure); and 2) reducing, and finally abolishing income taxes to positively influence economic growth and welfare in Poland. Several implications on the conduct of these proposals are discussed. Paper findings are subject to a discussion concerning the flat tax debate.
6

DIGITÁLNA PLATFORMA AKO STÁLA PREVÁDZKAREŇ

88%
Cibuľa T., Hlinka T., Choma A., Kačaljak M.
Právny obzor. Teoretický časopis pre otázky štátu a práva (Juridical Review. Theoretical journal for the questions of state and law)
|
2019
|
vol. 102
|
issue 2
155 – 167
EN
This article discusses a new concept of permanent establishment based on a term of “digital platform” as a legal fiction of fixed place even in situations when no real fixed place exits. The authors argue that within the Slovak legal context it is not possible for this concept (i) to be automatically applied as the interpretation of a double taxation treaty and (ii) to take precedence over a double taxation treaty. Therefore, it is always necessary to analyse practical implications of the concept in the context of a specific double taxation treaty. The ineffectiveness of the concept primarily results from the fact that in general, the Slovak Acts do not take precedence over double taxation treaties. This new concept in its current form may represent a barrier to accepting new doctrines related to fixed place within the interpretation of double taxation treaties.
7

PREDICTED EFFECTS OF THE IMPOSITION OF AN INCOME TAX ON FARMS

88%
Gruziel K., Wasilewski M.
Wieś i Rolnictwo
|
2008
|
issue 2(139)
157-175
EN
The paper describes the predicted effects for communal budgets of the introduction of an income tax for farms which would replace the present agricultural tax. Research conducted in the farms located in the Wielkopolska, Slask, Mazowsze and Podlasie regions, which participated in the FADN system, has indicated that the imposition of an income tax meant as the source of incomes of communes would be very beneficial for their budgets. The advantages would be far greater in the Mazowsze and Podlasie regions. If it is accepted that communal budgets will have the same share in the income tax paid by farms as in the income tax paid by natural persons (39.34%) then, on the whole, this solution would not be beneficial for them. This situation generally relates to the Wielkopolska and Slask regions because in the latter region the inflow of means from communal budgets was higher than the inflow of cash from the agricultural tax. Their earning power situation would be even more unfavourable if it was accepted that the proposed income tax should be equal to the corporate income tax (6.71%). The introduction of an income tax for farms would be advantageous to the state budget. In individual communes the advantages (or their absence) of the introduction of the income tax depend on the number of operating farms, their acreage, type of farming and the adopted rules of the communes' participation in incomes from this tax. For the farms that are not engaged in the production of goods for the market the introduction of a flat tax would be more suitable.
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