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1

Corporate Tax Policy and Its Influence on Economic Development

100%
Jedrzejewski L.
Pieniądze i Więź
|
2005
|
vol. 8
|
issue 2(27)
102-111
EN
The article discusses possibilities of using corporate tax policy on the individual enterprise level in accordance with Polish legal system. Tax policy as a part of financial policy is gaining more importance at the time of European Union access.
2
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THE TAX WEDGE IN POLAND COMPARED TO OTHER EUROPEAN UNION COUNTRIES (Klin podatkowy w Polsce na tle krajów Unii Europejskiej)

80%
Nadolny L.
Polityka Społeczna
|
2009
|
vol. 36
|
issue 5-6(422-423)
11-15
EN
The aim of this article is to present the tax wedge issue in Poland and other European Union countries. The first part of the article covers the theoretical basis of the influence of tax wedge on labor market. Then, there is an overview of the structure of tax wedge in Poland for average monthly gross wage in 2008. The last part consists of the comparison of tax wedges in Poland and other European Union countries. The results show that in Poland the size of tax wedge does not vary with wages as opposed to many other EU member countries.
3

IMPACT OF SINGLE TAXES ON THE CONVERGENCE OF TAXATION IN THE EUROPEAN UNION

80%
Švec Bušovská M., Bušovský L.
Ekonomický časopis (Journal of Economics)
|
2016
|
vol. 64
|
issue 9
894 – 908
EN
The European Union, as a result of original purely economic-oriented cooperation, cooperates in a number of areas including tax policy area. This paper results from works pointing out a tax convergence in the EU. The aim is to quantify the impact of single taxes and tax competition on the convergence of taxation in the EU. Panel regression with fixed-effects for the EU-28 countries between the years 1965 – 2011 is used. Two models report a statistically significant positive impact of all components but the most important determinants are tax competition and property taxes. All models meet diagnostic tests and are econometrically robust.
4
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THE CONSEQUENCES OF THE TAX SYSTEM COMPLEXITY (Konsekwencje zlozonosci systemu podatkowego)

80%
Niesiobedzka M.
Polityka Społeczna
|
2009
|
vol. 36
|
issue 3(420)
16-20
EN
The purpose of this paper is a presentation of the consequences of tax law excessive complexity. The authoress focuses on readability of the tax literature and communication between taxpayers and tax authorities. In the present paper, date showing the influence of tax complexity on taxpayers behavior, and factors significantly differentiating the tax returns preparing by citizens, are presented. The paper demonstrates the influence of tax law complexity on evaluation of tax fairness.
5

Wybrane fiskalne konsekwencje migracji zarobkowej oraz związanego z nią transferu dochodów (na przykładzie województwa opolskiego)

80%
Jończy R., Rokita-Poskart D.
Barometr Regionalny. Analizy i prognozy
|
2012
|
issue 2(28)
49-56
EN
In this paper the results of estimates on the fiscal impact of labor migration and remittances are presented for Opole Voivodship. For this purpose, on the one hand, an estimation was made of the amount of indirect taxes which affect the Polish budget by the spending of part of the income earned abroad by migrants from Opole Voivodship in Poland. On the other hand, an estimation was made of the losses for local governments, due to the non-payment of income tax in Poland by economic migrants from the Opole region. Although the estimates require a variety of assumptions and simplifications, it was possible to identify a range of losses incurred by the region due to migration.
6
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Stawki podatkow dochodowych oraz obrotowych a efektywne opodatkowanie konsumentow

80%
Biernacki K.
Nauki o Finansach
|
2011
|
issue 6
56-66
EN
Every transaction is burdened with income tax and turnover tax, which are complementary to each other. Thus, the total tax burden should be perceived as a sum of them. The complementary relation is for many tax-specialists the main reason of existence of the progressive scale in income taxes. The regressive nature of the tax rates in VAT is to minimise the negative impact of this progression. This paper, however, shows that calculations do not sustain these assumptions. The taxpayers do not spend all their income, and therefore the compensation of the regressive scale of the VAT rates works to a certain amount. Above this limit, the income tax progression substantially increases the effective rate of taxation. Drawing on the present calculations, it may be concluded that the progression of income taxes cannot be justified by the complementary character of VAT.
7
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Podatki I inne daniny publiczne w orzecznictwie Trybunalu Konstytucyjnego. Najnowsze tendencje

80%
Krzywoń A.
Przegląd Sejmowy
|
2012
|
issue 1(108)
25-42
EN
The article deals with the judicial decisions of the Constitutional Tribunal concerning taxes and other public burdens in 2009-2011. In this period, there was a particular intensification of judicial activity of the Tribunal, leading to both the development of a consistent line of its jurisprudence and establishing new rules and principles related – directly or indirectly - to public burdens, derived from the provisions of the Constitution. The first part of the article describes basic substantive principles (i.e. universality and equality) of taxation. Their constitutional status seems to be well-established, and the principles themselves form a permanent constitutional standard of Polish taxation solutions. Another important aspect of the Tribunal’s jurisprudence subjected to analysis, are the substantive rules governing imposition of burdens, making up the widely understood principles of good legislation. The Tribunal’s judgments allow us to make some propositions concerning the principles of interpreting legislation on public burdens, and, particularly, prohibition against widening interpretation. In the second part of the article the author examines the current content of the principle of exclusive competence of the legislator, as well as the formal requirements resulting from it that must be fulfilled by tax regulations. The article also contains an extensive review of Tribunal jurisprudence concerning constitutional complaints. Moreover, the author makes an attempt to determine whether it is possible to apply this instrument for protection of rights and freedoms based on the subjective rights of taxpayer.
8

PENSION SYSTEMS IN EUROPE. CASE OF PORTUGAL (Systemy emerytalne w Europie. Przypadek Portugalii)

80%
Poteraj J.
Contemporary Economics
|
2009
|
issue 1(9)
19-30
EN
The article presents an insight into the old age pension system in Portugal. The author's goal was to present both past and present solutions employed by the Portuguese's pension system, in search for ideas worth consideration in international comparisons. In the summary, the author highlights as a particular Portuguese approach, on the background of other countries, the fact of using in Portugal definite part of VAT income for pension system financing.
9

VNÍMANIE REFORMY DAŇOVÉHO SYSTÉMU V SLOVENSKEJ REPUBLIKE PODNIKATEĽSKÝMI SUBJEKTAMI A FINANČNOU SPRÁVOU

70%
Jakúbek P., Tej J., Lajčin D., Gabrhelová G.
Ekonomický časopis (Journal of Economics)
|
2016
|
vol. 64
|
issue 8
751 – 767
EN
The reform of the tax system in Slovakia is a part of a complex reform of taxes and levies in the Slovak Republic. The tax reform was supposed to contribute to public finance improvement, but its progress is accompanied by many problems and refusal by professional public. The objective of the analysis is to contribute to the enrichment of knowing the tax system reform in the Slovak Republic from the point of its perception and evaluation by the main players affected i.e. business entities and authorities of financial administration. The study represents the first analysis of the reform of the tax system in the Slovak Republic which is based on information obtained from business entities and workers of financial administration. The data obtained using questionnaire-based method from the respondents is analysed and processed using mathematical and statistical methods at the level of descriptive statistics. The factor analysis was used to extract factors describing six indicators of the tax system evaluation: the presented extracted and subsequently verified factor structure of the tax system evaluation represents a new view on the relevant issue.
10

CENOVÁ KONKURENCIESCHOPNOSŤ A ZDANENIE ENERGETICKÝCH VSTUPOV

61%
Ochotnický P., Lajzová B., Kiseláková D.
Ekonomický časopis (Journal of Economics)
|
2011
|
vol. 59
|
issue 8
786 – 801
EN
Non-renewable energy resources and their prices are more and more important factor of the global economy and national economies growth. Taxation of the energy products and their impact on the energy prices are reflecting in competitiveness of producers, individual branches, their profitability, creation of sources for investments, for innovations and also for creativity. The paper is signalizing the potential structural impacts of taxes/prices of energy inputs on the price competitiveness of customer branches in the Slovak Republic. The input-output price model as the basic methodological approach is used in this paper.
11

THE INTERNATIONAL CONFLICT REGARDING THE CLIMATE CHANGE

61%
Stauvermann P. J.
Mekhanizm Rehuluvannya Economiky
|
2010
|
vol. 3 (47)
27-32
EN
The article deals with the development of possible mechanism for international conflict of climate change solving. Thus author proposes the creation of international tax agency that would measure the production of all natural resources, which are responsible for the CO2 emissions. Also all firms who are buying these resources must be taxed and revenues must be distributed taking the emissions per head into account.
12

DAŇOVÉ POVINNOSTI BANSKÉHO A MINCOVÉHO MESTA KREMNICA V STREDOVEKU

61%
Štefánik M.
|
2013
|
vol. 61
|
issue 4
645 – 654
EN
The first document relating to royal taxes of Kremnica dates from 1375 and mentions a sum of 600 “red” florins. Various documents from the reign of Sigismund record 300 gold florins paid twice a year. The Union of Central Slovak Mining Towns headed by Kremnica began to form from the end of the 14th century and to act together. In 1424, King Sigismund granted all the towns including Kremnica to his wife Queen Barbara, and from that time they paid their tax to the queen. As head of the Union, Kremnica was given responsibility for joint accounting at the beginning of the 16th century, but it probably already had this role from an earlier date. The mining towns paid the royal tax (taxa regia) jointly. In the documented years 1507-1518, Kremnica paid about a quarter (24.87 – 27.49%) of the tax or in absolute amounts 106 – 288.67 accounting florins. The reduction of the regular tax in comparison with the previous period can be explained by the raising of extraordinary, especially military taxes and the general impoverishment of the mining towns as a result of the declining profitability of mining. The complaints to the king about these problems were so frequent that in numerous cases taxes were not charged for long periods. The share and documentation of the regular taxes gradually declined in comparison with the irregular or special taxes (visit by monarch, military taxes – the so called “subsidia” etc). In these cases, the joint tax could reach several thousand florins. Kremnica’s share may have been about a quarter. As for military taxes (“subsidia”), the towns were often willing to pay only a small part of demanded sums. They attempted to negotiate with the king to gain a substantial reduction.
13

Determinanty napływu bezpośrednich inwestycji zagranicznych do wybranych krajów bałkańskich

51%
Twardosz A.
Zeszyty Naukowe Uniwersytetu Ekonomicznego w Krakowie
|
2012
|
issue 897
25-40
EN
The article presents a summary of contemporary trends in Foreign Direct Investment, with a particular focus on conclusions arising thereof for chosen Balkan states. Its aim is to identify the main factors influencing the creation of “a positive investment climate” in host countries trying to attract greater FDI, which, when accompanied by proper economic policy, will transform local economies and enable their full integration within the European Union. The article starts with a short definition of FDI, followed by a description of the main factors influencing the choice of where to locate investments, including geography, the socio-political situation, legal and tax related issues. Theoretical considerations are concluded with a case study presenting the findings of preliminary analysis conducted by the author for a company headquartered in Cracow and operating on the IT sector concerning the market expansion into the Balkan Region. This case study examines the pros and cons of a region striving to attract more FDI, and presents the following two main findings: – the chosen Balkan states (Albania, Montenegro and the FYR of Macedonia) have significantly liberalised procedures resulting in a very short period needed for establishing a company as well as eased tax regulations on their territories, which are main incentives for foreign investors; – the short history of socio-economic stability in the region is, for the time being, the main obstacle to attracting greater FDI to the region.
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