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

Results found: 21

first rewind previous Page / 2 next fast forward last

Search results

Search:
in the keywords:  TAX
help Sort By:

help Limit search:
first rewind previous Page / 2 next fast forward last
1

CONTROVERSIAL AROUND TAX AND TAXATION SYSTEM (Kontrowersje wokol pojecia podatku i systemu podatkowego)

100%
Milczewska D.
Contemporary Economics
|
2008
|
issue 1(5)
5-21
EN
The topic of the analysis is concepts of a tax and taxation systems, which are used by the representatives of various scientific disciplines, above others finance, economics and tax law. Contrary to those using the above terminology referring to taxes and taxation systems, neither taxes nor taxation systems are, despite appearances, univocal and explicit concepts. The analysis presents the chosen definitions of taxes and taxation systems, across which we can come on the grounds of the disciplines mentioned above: finance, tax law and economics as well as the authors of the analysis comments on the concepts.
2
Content available remote

Ze studiów nad dochodami i wydatkami na studnie i wodociągi Krakowa w XIV–XVI w.

100%
Sowina U.
Roczniki Dziejów Społecznych i Gospodarczych
|
2010
|
vol. 70
79-88
EN
The source foundation of the presented studies are Cracovian accounts, from the oldest preserved ones dating 1390 to those from 1538, supplemented by a wilkierz (an official set of records of laws) from 1375 as well as records in the books of the council and municipal bench from the end of the fourteenth century. The oldest extant accounts from 1390–1414 made it possible to, i.a. 1) identify the recorded fontes as public wells and establish their minimal number and distribution intra muros (during the middle of the second decade of the fifteenth century there were at least 25 such wells, of which a considerable part had been dug in front of the houses of the patricians), 2) discover symptoms of a growing need for good quality water in the town during the last quarter of the fourteenth century, i.a. a period directly preceding the building of a town water supply system, mentioned since 1399 as under construction; 3) introduce new findings pertaining to payments made for the water supply system and their role in the system of town taxes. It was possible to identify the up to now mysterious pecunia fontalia/foncium/de fontibus as rurne, i.e. a payment made by all inhabitants in return for the opportunity to use the city water reservoirs. On the other hand, later accounts – from 1487–1538 – demonstrate the exceptional significance of two other payments: braxatura alias rorgeld and venditio cannalium de rorhaws, testifying to the development of a network of private attachments to the Cracow water supply system, which increased the town revenues. Calculations show that in 1487–1538 the number of such attachments to houses possessing the right to brew beer grew fivefold, which produced an almost fourfold rise of the braxaturae obtained by the town, equalling to one of the highest annual revenues and in 1537 – to the highest level, amounting to about 10% of the town’s general income. The instalment of attachments to those houses which earlier used water from their own wells or/and public water reservoirs for brewing beer (in return for rurne – much lower than the braxaturae) signified that they were compelled to pay the braxaturae tax, more profitable for the town.
3
Content available remote

Cło funtowe a działalność kancelarii Głównego Miasta Gdańska w XIV–XV w.

80%
Grulkowski M.
Roczniki Dziejów Społecznych i Gospodarczych
|
2010
|
vol. 70
147-173
EN
One of the most important forms of the financial activity of Hanseatic towns during the fourteenth-fifteenth century was the collection of the Pfundzoll (zulage, culaga), a tax based on commodities and ships sailing into and out of Hanseatic ports. The ensuing revenue was intended for financing a joint Hanseatic policy, especially the creation of a navy at the time of a war waged against Denmark, Sweden and pirates active in the North Sea and the Baltic (the so-called Vitalians, the Victual Brothers). The article presents changes in the legal status of the Pfundzoll, paid by the towns of Prussia, including the Main Town of Gdańsk, which due to its growing economic status became the most prominent Prussian centre for its collection. Originally, the Pfundzoll belonged to the competence of the convention of Hanseatic towns and was annually renewed. The analysis conducted in the article shows that from the 1390s the Pfundzoll changed its legal status and turned into a domestic tax, as witnessed by the fact that the Teutonic Order took over a part of the tax (one-third from 1403, and two-thirds from 1409) and then the whole sum. In 1443–1454, one-third of the Pfundzoll once again comprised the income of the Prussian towns. The process of collecting the tax and its actual assumption by the authorities of the Order called for the creation of special procedures and supervision over municipal and Order officials. The Teutonic Order officials who controlled the correctness of the assessment and the collection itself included the „pound” official and the Mündemeister. The second part of the article characterises the collection procedure and discusses assorted forms of chancery activity accompanying each stage of the administrative undertakings.
4

Vyznachennya roli podatkovoho administruvannya u formuvanni podatkovoyi konkurentospromozhnosti krayiny

80%
Samusevych I. V.
Mekhanizm Rehuluvannya Economiky
|
2014
|
vol. 4 (66)
174-181
EN
In order to determine the feasibility of using the quality of tax administration as a tool of international tax competition, it is necessary to research its relationship with indicators of the dynamics of mobile tax bases. Conducted research led to develop a tax administration quality index, which characterizes the attractiveness of the tax system of country from the standpoint of the taxpayer. Calculations performed to determine the connection between the quality of tax administration and the movement of mobile factors of production for Ukraine and group of countries of Central and Eastern Europe allowed to identify the presence of long-term impact of the quality of tax administration on tax competitiveness of country, which proves the relevance of the use of the quality of tax administration as a part of country tax attractiveness.
5
Content available remote

Konkurencyjność polskiego systemu podatkowego w świetle wybranych stawek podatkowych

80%
Furman Ł.
Zarządzanie i Finanse
|
2012
|
vol. 4
|
issue 1
169-178
EN
The article discusses the issue of tax competition in the Polish economy. The author presented and compared the level of tax rates in force in European countries for the following taxes: - PIT (Personal Income Tax) is a personal income tax, a direct average, from individuals, - CIT (Corporate Income Tax) Income tax is a direct, legal persons - companies and enterprises, - VAT Value Added Tax) is a tax on goods and services. End and entered findings of the presented topics.
6

THE STANDARD NATURE OF THE TAXMAN-TAXPAYER RELATIONSHIP AS A PREREQUISITE FOR TAX SYSTEM EFFICIENCY (Normatywny charakter relacji podatnik - organ podatkowy jako przeslanka efektywnosci funkcjonowania systemu podatkowego)

80%
Biernacki K.
Optimum. Studia Ekonomiczne
|
2011
|
issue 3(51)
180-195
EN
The obligation to pay tax can be viewed in two different ways. According to J. Buchanan, it is a kind of contribution imposed by an omnipotent state, an expression of the state's authority. Thus for the taxpayer it is a compulsory, enforced payment, whose designation is beyond his or her control. The only way to increase the efficiency of a tax system, i.e. to minimise the cost of tax collection given fixed budgetary revenue, is then to ensure full transparency of statio fisci procedures. R. Musgrave understands tax differently. For him, it is a collective levy incurred in order to subsidise public tasks determined by public consensus. Therefore, tax is not an extraneous, imposed duty. The awareness of the obligation stems from the consent (if only presumed) of the taxpayers to bear the cost. In the Polish system, the prevalent method is to introduce new taxes by virtue of the law. The character of the legislative procedures and the highly formalised relationship between the taxman and the taxpayers result in low public acceptance of tax obligations. In consequence, taxes are treated by Poles as the external compulsion from J. Buchanan's theory rather than the collective contribution described by R. Musgrave. This is particularly observable in the individual stages of tax legislation development, where the competences of both sides of the 'tax fence' (state and taxpayers) are limited to the bare minimum. Consequently, statutory provisions, which are frequently incoherent, have to be the decisive factor. This leads to more dispute and controversy and thus to increased tax compliance costs.
7
Content available remote

Zmiany w budżecie Wrocławia w XIV–XV w. (w świetle bieżącego stanu badań)

80%
Goliński M.
Roczniki Dziejów Społecznych i Gospodarczych
|
2010
|
vol. 70
33-62
EN
The concept of a deficit in the present day understanding of the term for long was absent in the medieval bookkeeping of Wrocław, and thus the sources of its financing were not distinguished; revenues from loans, monetary resources and budget income surpluses were treated on par with taxes, payments, customs and incomes from property. Attempts were made by departing councillors to balance incomes and expenses. The oldest known report for the year 1299 presents an archaic budget structure, predominantly based on incomes from the ducal tax, with the duke as the prime beneficiary. In consecutive decades the significance of direct sources of revenue other than taxes grew, while among the expenses the participation of the tribute received by the duke decreased. The most rapid rate of growth was that of expenses connected with construction and repair. An actual and quickly growing budget deficit appeared during the 1330s and was covered with extended credit and the sale of rents, registered among the revenues. In 1387 public debt totalled almost a four-year town budget, and its services involved 32,5% of all expenses. In 1418 public debt was about ten times the size of the budget, and its services cost c. 86% of all expenses, a state of affairs avoided by constantly delaying the payments. From 1420 the sources of income were multiplied by introducing universal indirect taxes for merchandise and services. On the other hand, sums paid for the upkeep of the army and for waging wars rose. In 1444 expenses totalled 341% of the sums laid out in 1389, and in 1467–1468 a further 60% was spent. This was the period of the appearance of an official deficit (oscillating at about 1%), covered by revenues in successive years; at the same time, there also existed a hidden deficit, covered by successive credits. Despite this fact, it became possible to slowly reduce public debt, which in 1498 corresponded to 18,9% of the annual budget.
8
Content available remote

FINANCIAL MANAGEMENT IN MUNICIPALITY LOCAL GOVERNMENTS BASED ON THE EXAMPLE OF INCOME FROM THE REAL PROPERTY TAX AND INVESTMENT OUTLAYS

80%
Kozlowski A.
Olsztyn Economic Journal
|
2009
|
vol. 4
|
issue 2
231-240
EN
Despite limited independence of municipal governments and large unification of territorial government law a large polarization in their development is observed that results from the influence of different factors among which natural resources and geographic location of municipalities as well as exercising the rights based on the national law and competences of the people managing the municipalities are of major importance. The research problem undertaken in the analysis concerned first of all the municipalities finance management, particularly in the field of revenues obtained by municipalities from the real property tax and investment outlays. They represent instruments used by municipal bodies for local development management. Those issues were the base for formulation of the research hypothesis assuming that the volume of the municipality investment outlays, in particular those allocated to municipal infrastructure development, depends on the volume of revenues from the real property tax and that in term depends on the economic character of the municipality (tourist, agricultural).
9

Costs in the Functioning of Small and Medium Size Business in Poland

80%
Nastaj W.
Pieniądze i Więź
|
2007
|
vol. 10
|
issue 1(34)
84-89
EN
The article defines small and medium size business according to legal definition. It analyses costs according to the theory and fiscal law including Personal Income Tax Bill. It concludes that costs are especially important to the managers because of the consequences.
10

Analiza reformy podatkowej na Slowacji

80%
Kiszka A.
Zeszyty Naukowe Uniwersytetu Ekonomicznego w Krakowie
|
2012
|
issue 883
71-87
EN
Since the mid-1990s, many Southern and Eastern European and Asian countries have decided to change their tax system. With Estonia taking the lead in 1994, many of those countries implemented a flat tax in different variants. Slovakia, formed after the split up of the former Czechoslovakia in 1993, and until that time known more as a tourist destination than a place that could attract the attention of businessmen or economists, was also among those countries. The tax reform enacted in October 2003, which assumed the introduction of a flat tax for personal and company tax, as well as VAT (all at 19%) captured the attention of the entire world, making Slovakia a country with comprehensive tax reform to introduce a simpler and fairer tax. This paper evaluates this reform, starting with a short characterisation of the flat tax then moving on to describe the basic assumptions of the Slovakian reform and their results.
11
Content available remote

Budżet Krakowa na przełomie XIV i XV w.

80%
Starzyński M.
Roczniki Dziejów Społecznych i Gospodarczych
|
2010
|
vol. 70
63-78
EN
The article attempts to reconstruct the budget of Krakow in the Middle Ages. Therefore, the account books (incomes and expenditures of the town) constitute the main source of the research. The condition of the preserved account books restricts the scope of the research herein to the turn of the Fourteenth and Fifteenth centuries, specifically, to the years 1390–1393 and 1395–1405. In the history of Krakow the afore-mentioned period was connected to the reinforcement of not only the role of the town as the most significant trade centre in the country but also the position of the town council as the most notable institution in its government. Owing to the in-depth analysis of the preserved account books, the author characterised main sources of incomes (i.e. property of the town, receipts from monopolies, administrative charges, taxes and duties), expenditures of the town (i.e. the expenses of the king and queen, the administration of the town, the trade supervisory body, the maintenance of the property of the town, and finally, the charity purposes), as well as their percentage share in the budget. In the conclusion the author explicated that the permanent debt of the historical capital of the Kingdom of Poland was linked to the fixed increase of the expenditures juxtaposed with the static earnings.
12

The budgetary effects of the minimum wage

80%
Halpern L., Koren M., Korosi G., Vincze J.
Kozgazdasagi Szemle (Economic Review)
|
2004
|
vol. 51
|
issue 4
325-345
EN
Raising the minimum wage on the labour market has direct effects on supply and demand. But its indirect effects extend beyond the labour market. They are analysed here with a macro model that distinguishes three types of work and ten industries, whose firms differ in their price structures and the degrees to which tax and social-insurance payments are avoided. Raising the minimum wage generates tension on the labour market and reduces employment of the unskilled. Since the price level rises faster than average pay and aggregate employment falls, so does real consumption. The firms' profits and investment decline, but the former can be offset even by a small increase in tax avoidance. Although the rise in the minimum wage boosts tax revenues, budgetary expenditures rise more and the balance deteriorates. Advocates of a higher minimum wage need to consider these consequences if they are to reach a responsible decision.
13

Podatok na nerukhome mayno v konteksti byudzhetnoyi detsentralizatsiyi v Ukrayini: suchasnyy stan ta perspektyvy reformuvannya

70%
Illyashenko K. V., Illyashenko T. O., Antoniuk N. A.
Mekhanizm Rehuluvannya Economiky
|
2014
|
vol. 4 (66)
120-130
EN
The article deals with the problems and transformation prospects for real property tax methodology and procedures in Ukraine based on the international experience in municipal taxation and needs of the national economy. Critical analysis of the government changes in real property tax collection and administration procedure in the process of budget decentralization in Ukraine has been performed. Special attention is paid to the analysis of the causes of low fiscal and regulatory efficiency of the above mentioned tax in Ukraine; as well as key areas of the process of real property tax reform to increase the local community fiscal capacity have been defined. The need for change of an area-based property tax to a property tax based on the assessed value has been justified; as well as differentiated real property tax depending on its market value, based on the relevant experience of the developed countries, has been proposed.
14

DO THE V4 COUNTRIES FOLLOW THE EUROPEAN DEFICIT? EVIDENCE OF TOBACCO TAXES

70%
David P.
Ekonomický časopis (Journal of Economics)
|
2018
|
vol. 66
|
issue 3
250 – 267
EN
The average tax rate imposed on tobacco products in the European Union is insufficient if compared with the social costs of smoking, as has been proven by previous research. Does it also uniformly apply to the V4 countries, which are different from the rest of the EU in certain aspects? The conducted research has shown that the social deficit caused by smoking both in the V4 countries and in the EU on average was always in positive numbers during the years 2008 to 2015. This means that the tax imposed on tobacco products fails to cover the social costs of tobacco consumption. The social deficit per unit of manufactured tobacco in the V4 countries is lower than the average value of this indicator within the EU. The social deficit increased in the V4 countries apart from the Czech Republic during the examined period. Although the absolute social deficit as well as the social deficit per capita developed differently in the respective V4 countries, they also reached positive values. This may be legitimately deemed a failure of the state in the application of a remedial tax.
15

ŠTÚDIÁ ZÁVISLOSTI DAŇOVEJ KONKURENCIE A DAŇOVÉHO ZAŤAŽENIA ČLENSKÝCH ŠTÁTOV EUÓPSKEJ ÚNIE

61%
Teplická K., Daubner M.
Ekonomický časopis (Journal of Economics)
|
2013
|
vol. 61
|
issue 2
172 – 186
EN
The issue of tax harmonization and tax competition in the European Union has dealt extensively since its inception. The aim of this study has been find out dependence between tax competition and tax burden in European Union by regression analysis and to analyse chosen reasons for tax competition in area of direct taxes. We have confirmed by regression analysis and correlation following: tax competition is connected with lower government expenses in public services, it leads to higher economic growth, it raises tax burden of consumptions and budget deficit acts as limiting factor of tax competition.
16

Przedawnienie zobowiązań podatkowych

61%
Chodacka M.
Zeszyty Naukowe Uniwersytetu Ekonomicznego w Krakowie
|
2012
|
issue 882
: 145-156
EN
The purpose of this article is to describe the specific function and relevant issues in the expiration of tax obligation related to article 70 of the Act Ordynacja podatkowa. The non-claim of tax obligation means that after a given period, the obligation, though not fulfilled, expires and so does the percentage for the delay. The institution of tax non-claim is a form of guarantee for the taxpayer. In the course of time, the taxpayer’s situation stabilises while it is ensured that his obligation will not change under public law. On the other hand, public administration organs that fail to take appropriate action before the deadline passes cannot interfere in the taxpayer’s rights and duties. The article shows exclusively the rules governing the non-claim procedure of already existing tax obligations and how to properly calculate the time of expiry. It also describes in detail the stopping and suspension of non-claims.
17

Ekonomiko-instytutsiynyy analiz naslidkiv dezintehratsiynykh protsesiv u Yevropeys'komu Soyuzi

61%
Sabadash V. V., Havrylova V. V.
Mekhanizm Rehuluvannya Economiky
|
2016
|
vol. 4(74)
127-137
EN
The effective functioning of the economic and trade associations (unions) recently exposed a serious ordeal for stability under the influence of economic crisis and the new security challenges, among which the most dangerous are military conflicts, uncontrolled migration, terrorism and environmental threats, economic and social conflicts. The negative effects of these factors are transformed, first of all, the disintegration tendencies in trade and economic associations, as exemplified by the withdrawal of Great Britain (known as «Brexit») with the European Union. The article sets out the results of the analysis of economic and institutional consequences – economic, investment, financial, political and social – for the economy of the UK and the European Union. Also the organizational, economic and legal priorities for implementation of the necessary procedures for the release of Great Britain from the European Union as a common market are identified.
18

Problemy finansovoho zabezpechennyazahal'noho terytorial'noho pryrodokorystuvannya v umovakh fiskal'nykh reform

61%
Kotenko N. V., Pokhylko S. V.
Mekhanizm Rehuluvannya Economiky
|
2015
|
vol. 1 (67)
21-30
EN
In the article the expediency of division of the territorial nature use management on the basis of payment and targeting into subsystems for general and special nature use management is sustained. According to the types of social needs the areas of common territorial nature use are identified, the list of stakeholders involved in the management of system is widened, the list of natural objects of common nature use is offered. The analysis of the current state of environmental sphere financing reveals general theoretical problems due to the public nature conservation activities. Also practical financing problems of the common territorial nature use in Ukraine are identified, among which the followings are: lack of systematic interaction between the subjects of public and private sectors in the framework of environmental activities; inefficiency distributive processes of public funds; inadequate regulatory procedures to ensure the financing of environmental protection measures; mismatch costs of environmental trends to the real needs of the public sector; the limited fiscal capacity of a limited set of environmental charges; inefficient use of environmental protection funds.
19

GLOBALIZÁCIA A TRANSFEROVÉ OCEŇOVANIE VÝKONOV V NADNÁRODNÝCH SPOLOČNOSTIACH NA SLOVENSKU A V KRAJINÁCH OECD – ANALYTICKÁ ŠTÚDIA A ROZHODOVACÍ MODEL PRE VOĽBU OPTIMÁLNEJ METÓDY

61%
Rajnoha R., Slivková D., Dobrovič J.
Ekonomický časopis (Journal of Economics)
|
2014
|
vol. 62
|
issue 6
609 – 630
EN
Globalization as an economic process progresses further and its negative effects are manifested in excessive profit shifting from their countries of origin do tax havens. Recently on this problem notes OECD and in the world economy a noted authority, who in his address effectively see also a key factor in the overall recovery and stabilization of the world economy and the elimination of macroeconomic imbalances. Transfer pricing appear to be an appropriate solution to this global economic problem. In the article we analyse transfer pricing methods for depending transactions from the perspective of economic theory as well as in terms of the legislative framework and methodological procedures applied on transfer pricing in selected OECD countries. We propose a generally applicable decision-making model for selecting the optimal transfer pricing method for each type of dependent transactions, which we verified in terms of selected economic aspects of optimization within a multinational enterprise.
20

TAXATION OF THE POLISH CO-OPERATIVE SAVINGS AND CREDIT ASSOCIATIONS AND UKRAINIAN CREDIT UNIONS – COMPARATIVE ANALYSIS (Opodatkowanie polskich kas spoldzielczych i ukraińskich spolek kredytowych - analiza porownawcza)

51%
Dukhnevych I.
Pieniądze i Więź
|
2010
|
vol. 13
|
issue 4(49)
200-206
EN
Non-banking sector of financial services in Ukraine is not well developed, but has enormous potential. There are currently about 850 credit associations there. According to the 1st Article of Ukrainian Credit Associations Act, the term “Credit Association' means a non-profit organization founded by individuals on the cooperative basis, to meet the needs of its members in the mutual lending and providing financial services, through the consolidation of its members' cash contributions. The legislation provides a special procedure for registration and operating, accounting and taxes of these organizations. Taxes are one of the most problematic issues related to the activity of these financial institutions. Analysis of the Ukraine legislation concerning the taxation of non-bank financial services market enables to extract rules of law that require correction, supplement or harmonization with the rest of the legislation. Present taxation law was enacted in the past twelve years by various governments; Ukraine has not yet formed one Tax Code. The main objective of cooperation between Polish Credit Unions and Ukraine, pursued since 2004, is to help create a strong and sustainable system of credit cooperation in Ukraine, based on the experiences of Polish savings and loan associations. Ukraine needs strong and democratically managed credit associations, which will operate according to international standards in this sphere.
first rewind previous Page / 2 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.