Search results - CEJSH

1

INCOME TAX EXEMPTION FOR SELECTED REVENUES EARNED BY POLICE OFFICERS

100%

Goettel A.

Przegląd Policyjny

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2020

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vol. 137(1)

22-37

EN

Revenues of police offi cers obtained for their service, as in case of other professional groups, are subject to personal income tax. However, this does not change the fact that certain categories of the above benefi ts have been treated favourably in terms of the tax law. By means of the exemptions in question, the tax legislator waives the obligation to pay tax on benefi ts which, due to their specifi c nature (e.g. relating to the specifi c nature of the business relationship, social, family, health or other axiological considerations), should remain free of tax. The important thing is that the analysed tax preferences are differentiated in terms of their legal structure — while some of them cover only cash benefi ts, in some cases they concern benefi ts in kind. In addition, some tax exemptions for police offi cers do not involve waiving the obligation to pay tax of the full amount of income from a particular source, but only a certain part of it. The exemption from income tax for certain categories of benefi ts received by police offi cers has a direct impact on the performance of so-called instrumental duties, in particular the obligation to submit income tax returns.

2

Reforma źródeł przychodów jako warunek konieczny przebudowy obecnego modelu opodatkowania dochodów

100%

Kulicki J.

Zeszyty Prawnicze BAS

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2017

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issue 3(55)

9-31

EN

The article is devoted to the reform of the current income taxation model concerning natural and legal persons. It outlines the origin, structure and faults of the system having been in force for almost 30-years, referring to the results of the survey carried out by the Bureau of Research,aimed at protection of transparency and coherence of the Polish tax legislation. The last part of the article presents de lege ferenda postulates relating to the future reform. In the first place it should affect the current catalogue of revenue sources, what will enable the linkage between tax policy and socio-economic changes, the Poland has undergone over the past 25 years.

3

The impact of tax restrictions on the structure of company financing sources

100%

Biernacki K.

Nauki o Finansach

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2014

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issue 4(21)

83-91

EN

Miller and Modigliani (MM) proved that the value of a firm is higher if the capital structure consist of equity and debt. The positive influence of the tax shield brings extra benefits for the company. This assumption may be modified by the thin capitalization rules, which excluded the interest paid to shareholders from the tax deductible costs. The article verifies the MM assumption in the Polish tax system, including the domestic regulation of thin capitalization. It has been shown that a loan from shareholders abroad may significantly influence the grounds for introducing such a regulation.

4

Opinia prawna w sprawie analizy świadczeń i podatków, jakie jest zobowiązany ponosić pracodawca zatrudniający osobę na umowę‑zlecenie, jeżeli zleceniobiorca ma już umowę o pracę na pełny etat, oraz zatrudniający studenta studiów podyplomowych na umowę‑zlecenie, jeżeli student nie osiągnął 26. roku życia i ma umowę o pracę na pełny etat

100%

Dzwonkowski H.

Zeszyty Prawnicze BAS

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2014

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issue 2(42)

247-251

EN

The scope of the employer’s obligation to make contributions is determined by the question of whether the employer concluding a civil law contract with a person maintains at the same time an employment relationship (of full‑time nature) with that person, or whether that person is employed under a contract of employment with another employer. The author claims that in the first case the employer is obliged to make old‑age, disability and accident contributions for that person, in respect of both the contract for employment and civil law contract. In contrast, the entity concluding a civil law contract with a person who maintains an employment relationship with another entity, it is not obliged to make such contributions. The same rules apply to the employment of a postgraduate student.

5

Costs and Taxes in the Light of Financial Management in Companies Listed on WSE

100%

Lyroudi K., Bolek M.

Finanse i Prawo Finansowe

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2022

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vol. 3

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issue 35

65-81

EN

The purpose of the article/hypothesis: The goal of this paper is to present costs and taxes as a part of financial management process in companies listed on the WSE. In the hypothesis it is expected that costs influence taxes paid by companies in a negative way due to the tax avoidance purpose attitude presented by managers, and as a result, both liquidity and debt levels are influenced. Methodology: Correlation coefficients and regression models are evaluated to find the answers for the research questions related to the relationships between tested variables. Results of the research: The correlation between costs and taxes is negative as expected, as well as their relationship with the liquidity. Contrary to the expectations, the correlation between taxes and costs is mostly positive, alike the relationship between liquidity and debt. Findings are characteristic for the Polish market that is rather conservative in the approach to taxes, liquidity and leverage strategies compared to other developed markets. These findings prove that liquidity and debt management issues are subjective and related to the market behavior such as tax evasion attitudes.

6

Kumulacja podatkowa

100%

Staniszewski M.

Studia Administracyjne

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2012

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issue 4

159-177

PL

Słowo „kumulacja” pochodzi od łacińskiego cumulatio i według Słownika wyrazów obcych oznacza nagromadzenie czegoś, skupienie, połączenie . Definicja zawarta w Słowniku współczesnego języka polskiego jest podobna, ponieważ „kumulacja” to inaczej nagromadzenie, skupienie, spiętrzenie, połączenie czegoś . Z kolei według Słownika synonimów bliskoznacznymi wyrazami kumulacji są: zgromadzenie, nagromadzenie, akumulacja, skumulowanie, skupienie oraz komasacja . Kumulować można zatem kapitał, odsetki itd., a także dochody czy podatki. Wyróżnić można także podatek kumulacyjny, a więc taki, który ma związek z kumulacją. „Kumulacyjny” – mający związek z kumulacją, właściwy kumulacji . Kumulować (od łac. cumulo), co oznacza skupiać, gromadzić lub łączyć , można więc dochody, podstawy opodatkowania.

EN

Tax accumulation means combining various elements of the tax structure. Depending on the reasons for separateness of the individual elements of the object of taxation, objective, subjective, territorial and time accumulation can be distinguished. Accumulation can occur in various mutual combinations of objective subjective, territorial and time accumulation. The techniques of tax accumulation can also differ. The accumulation of taxation bases within a specific tax can occur, for example for the income tax, the VAT, etc. Accumulation, however, has no fiscal importance in a situation in which the tax rates are proportionate, as in this case the tax calculated on the accumulated base will be the same as in the case of separate taxation of partial income.

7

Problematyka prawna ewidencji gruntów i budynków w kontekście prawidłowej klasyfikacji gruntów rolnych

100%

Krzysztofik M.

Studia Iuridica Agraria

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2016

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vol. 14

175-189

EN

Among the planners and representatives of the doctrine of agricultural law is still valid discussion about the proper zoning in rural areas. One of the legal instruments affecting the development of the space is to record land and buildings. Information from the register of land and buildings are used by the public authorities in all of these procedures, for which the legislator pointed to records as the basis for decisions. A special role of registry is in the context of local taxes and the tax on goods and services. Basis for assessment of local taxes are the data contained in the register of land and buildings. This means that the tax authorities are bound by the provisions of the records. If the allotment is classified in the records as arable land, then the authority shall issue a decision on the agricultural tax. It is important to relevance and accuracy of information placed in the records. This is particularly important for taxpayers who run a farm for which the legislator has provided for lower land tax and the exemption of farm buildings situaded on the property. Before 1 April 2013, if the land and buildings of a defined area was classified as agricultural land, in the case of delivery of this area (establishment of rights, sale, exchange) is not subject to tax on goods and services. However, in connection with the amendment of article 43 paragraph 1 item 9 Act on tax on goods and services registry ceased to be a priority for the benefit of the exemption from VAT. Introduced a new solution, according to which VAT exemption is subject to the supply of undeveloped land other than land for construction is not entirely accurate, so there are always new interpretation doubts. Undoubtedly Registry of land and buildings is not a source of domestic law or a source of universally binding law. It is the official registry confirms the established facts. So it performs the function of information and technical, reflecting the data that result from certain documents. Besides, the legislature and judiciary Administrative treat the information in the register of land and buildings as an undisputed source of law.

8

Norwegian Tax System from the Point of View of Climate Change Policy

100%

Ptak M.

Equilibrium. Quarterly Journal of Economics and Economic Policy

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2014

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vol. 9

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issue 1

71-89

EN

Norway was the first country in the world to fix a carbon dioxide target. Norway was also one of the first countries to implement taxes to increase incentives to reduce greenhouse gas emissions. The aim of the paper is to analyse the role of environmental taxes in Norwegian climate policy. The author also examines the differences between the climate change policy measures in Norway and in the European Union countries, especially Poland.The first part of the paper contains an analysis of data on greenhouse gas emissions in Norway in the years 1990-2011. In the further sections of the paper the discussion is focused on the characteristics of Norwegian tax system and design of taxes used in Norway as instruments for addressing climate change. Particular attention is paid to the carbon tax, in force since 1991. The tax is responsible for large CO2 emission reductions. The paper is largely based on review of various reports, literature and websites on climate change policy, energy policy and transport policy in Norway.

9

Wpływ globalizacji na politykę fiskalną państw OECD w latach 1965-2011

100%

Lewandowska-Kalina M., Kalina L.

Ekonomia - Uniwersytet Ekonomiczny we Wroclawiu

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2013

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issue 2 (23)

64-76

EN

In the economic literature there is a well-known hypothesis that the states in the era of globalization, due to the increased mobility of labor and capital, are losing their ability to pursue fiscal policies; especially the imposition and maintenance of high tax rates become impossible. These concerns are shared first of all by the European social model advocates who argue that the process of global economic integration will strike with vengeance in the concept of the welfare state and make the policy of maintaining high, progressive taxes, massive transfers of wealth and income redistribution not possible to maintain. The state will have no other option but to withdraw from their positions and radically reduce the tax burden. The article analyzes the impact of globalization and openness of the economies on the ability of states to run their own fiscal policy. The authors set themselves the goal of verifying the hypothesis that rich countries are forced to cut taxes (and thus reduce social spending and internal liberalization) under the pressure of competition from poor countries (known in English-language literature as “race-to the-bottom”. In order to verify hypotheses about the impact of openness of the economy on shaping tax policy the authors have estimated the econometric panel models, on the unbalanced panel of OECD countries in the period 1965-2011 and for the sub-samples in the years 1995-2011. They use different types of taxes as dependent variables, and inflow of foreign direct investment, the openness of the economy, GDP per capita relative to the U.S. economy and the share of government consumption in GDP as explanatory variables. The data for 33 developed countries in the years 1965-2011 come from OECD databases, the World Bank and Penn World Tables. A total sample contains 1599 observations. Contrary to the race-to-the-bottom hypothesis the estimation showed a strong, positive and statistically significant correlation between the share of corporate tax and value added tax and the openness of the economy. However, this res64-76ult does not hold for income tax. Also, social security contributions were found to be strongly associated with the openness of the economy A strong, positive and statistically significant correlation was found for the years 1965- -2011 and also strong, and statistically significant but negative correlation was found for 1995-2011 subpanel. The results of the analysis lead to the question about the reasons for increase in the share of value added tax and corporate tax to GDP with the increasing openness of the economy. One can argue that the answer lies in the nature of value added tax.

10

Income Tax for 1939 and Occupation of Upper Silesia

100%

Graczyk K.

Roczniki Nauk Prawnych

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2018

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vol. 28

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issue 1 English Online Version

5-16

XX

The article concerns the attitude of the occupation administration of the Third Reich introduced in Upper Silesia in September 1939 to the issue of income tax for 1939. The article discusses the analysis of Polish legislation and jurisprudence in the field of tax law carried out by German officials, the proposed regulation, its motives and the final solution. The considerations concerning Polish income tax were preceded by the presentation of analogous measures taken by Germany in connection with the incorporation of Austria and the Sudetenland.

11

Tax Impact on Household Income

100%

Pavlova M.

Economics and Business

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2016

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vol. 29

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issue 1

76-81

EN

The household income is an important economic indicator because it determines the scale of the household sector consumption and its delay in future in terms of saving and investing. Many factors influence the magnitude of household income and one of these factors is taxation. Given the significance of tax payments not only for household income, and through them – for the national economy, the object of the current study is the household income and in particular the impact of the taxation framework on the formation of disposable income. The aim of the study is to examine the changes in the monetary income of households in the Republic of Bulgaria as a function of the implemented tax reforms in the period following the country’s accession to the EU.

12

Katolicka nauka społeczna o płaceniu podatku

100%

Misiaszek A.

Studia Elbląskie

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2012

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vol. 13

297-310

EN

The article presents a concise summary of the Catholic Social Teaching on payment of taxes. It discusses the economic policies of the state, stressing its responsibility for the economic development of the entire society. Every citizen has the right to own private property, whereas public property serves the common good of the whole society. Likewise, every person has a duty to participate actively in preserving and contributing to the growth of the common good. Catholic Social Teaching proposes that efforts to alleviate social problems be informed by the following principles: the principle of the common good; the principle of solidarity; the principle of subsidiarity and the principle of justice.

13

Zasady opodatkowania dochodów i obrotów ze sprzedaży produktów wytwarzanych w gospodarstwach rolnych

100%

Kulicki J.

Zeszyty Prawnicze BAS

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2021

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issue 1(69)

189-215

EN

The analysis of the applicable regulations leads to the conclusion that the system of taxation of farmers’ income is complex. The author points out different definitions of agricultural activity for the purposes of income tax and value added tax. The legislator makes the classification of agricultural income among individual sources of income for the purposes of personal income tax dependent on whether they are processed or unprocessed products and on the method of their processing. The differences in the treatment of farmers’ revenues for the purposes of income tax overlap with the tax obligations with regard to value added tax and excise tax.

14

Zgodność z Konstytucją przepisu nowelizacji ustawy o odnawialnych źródłach energii oraz niektórych innych ustaw w zakresie terminu wejścia w życie

100%

Miaskowska-Daszkiewicz K.

Zeszyty Prawnicze BAS

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2020

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issue 4(68)

245-278

EN

The Sejm’s position is that the examined provision of the Act, which is being challenged by over a dozen communal and city councils, is in compliance with the principles of: non-retroactivity of the law, protection of trust towards the state and statutory law and constancy of tax law during a tax year, which are derived from the Constitution. The applicants demanded an examination of the constitutionality of the provision providing for a retroactive entry into force of the provisions giving new wording to the articles and the appendix to the Construction Law Act and the Act on Investments in Wind Farms. These provisions concern changes in the scope of the real estate tax on wind farms, which is the source of income for local self-government units. In the justification of the position, it was stated that the withdrawal from the cited constitutional principles is motivated by values approved in the Constitution.

15

Is redistributive policy of EU welfare state effective in tackling income inequality? A panel data analysis

100%

Wildowicz-Szumarska A.

Equilibrium. Quarterly Journal of Economics and Economic Policy

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2022

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vol. 17

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issue 1

81-101

EN

Research background: Income inequality has risen sharply since the 1990s, despite the increase in the average size of redistribution in countries representing different welfare state models. The problem of increasing income inequality is currently a challenge for the EU economies, not only with well-established liberal traditions, but also with conservative and social-democratic ones. Therefore, it is worth conducting research on the redistributive effects of fiscal policy. Purpose of the article: The article aims to show the redistributive effects of fiscal policy, paying particular attention to the most characteristic trends in redistribution, which are responsible for the growing income inequality. An overview of the fiscal instruments ? mainly personal income tax and benefit systems ? along with an empirical research on their potential impact on income inequality, allows for conclusions to be drawn about the effectiveness of redistributive policy in the EU countries. Methods: Both descriptive analysis and panel data analysis is implemented to examine the effectiveness of redistributive policy in tackling income inequality in the EU?28 countries in years 2005?2017. Findings & value added: Based on the panel analysis, it has been found that social transfers were much more effective than direct taxes in combating income inequality. In addition, the largest increase in income inequality ? as previously assumed ? was observed in the liberal welfare states, while the smallest in the social democratic welfare states. The empirical analysis extends the existing knowledge on main weaknesses of fiscal welfare state, indicating the required changes that may improve both its equity and efficiency.

16

Wyzwania związane z pomiarem skuteczności udzielonej pomocy publicznej

100%

Ginter M.

Studia Administracyjne

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2014

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issue 6

246-267

PL

W artykule przedstawiono podstawowe informacje dotyczące pomocy publicznej w Unii Europejskiej oraz analizowano procesy związane z jej udzielaniem na tle obciążeń podatkowych krajów należących do OECD. Wskazano także istotne barier związane z pomiarem skuteczności udzielonej pomocy publicznej.

EN

In the article, basic information on public aid provided in the European Union was presented together with an analysis of processes related to its provision in connection with taxation burdens of countries belonging to OECD. The article also points out to significant limitations related to the measuring of the efficiency of public aid provided.

17

The Purpose of the Tax System that Gives Meaning and Legitimacy to Taxes

100%

Muñoz López J. L.

Finanse i Prawo Finansowe

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2022

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issue Numer Specjalny: Challenges for National Tax Policies and International Tax Coordination – Selected Issues from the Polish, Spanish and International Perspectives

15-33

EN

The purpose of this article is to analyze the ultimate purpose of the tax system that gives meaning and legitimacy to taxation. The citizen thus becomes an integral part of the State, has the ability to elect its representatives through suffrage. The law is a guarantee of equality and justice that provides legal security, facilitating peace and coexistence. This guarantee is manifested through the constitutional system (Alvarado Plana, 2016: 193–195), where the Constitution (Escudero, 2012: 857–858) becomes the legislative framework and the supreme norm of the entire legal system that orders the coexistence of citizens and ensures the proper functioning of the State. The tax system is defined as a revenue collection tool to cover the needs of the State, but there is certainly more than that: to achieve the goal of equality, justice, freedom, peace and well-being of the society, but also to guarantee the sustainability of the system, achieve progress and social peace. It is also essential to attract investment, create wealth and achieve proper development within the European Union (Sampedro, 2010: 300–309). Methodology. The analysis includes the basic values and principles assumed by Spanish culture, the evolution towards a modern society in which the citizen has rights and duties enshrined in the Constitution that justifies and legitimizes tax system and therefore taxes and a critical vision and an approach to our tax model through its ultimate purpose to contribute to defray public spending. All of these based on the principles and values established in the Spanish Constitution, which enshrines the rights of the citizen and, through them, supports the conception of the State itself. It also provides a modern approach to the future of our society and guarantees the legitimacy of our tax system. The result of the research. The analysis shows that the ultimate goal of the tax system is to contribute to public spending by the State. Therefore, in the contribution and control of spending, we find the guarantee that the State has healthy public accounts (deficit reduction, less public debt, and strict control of spending), so that the State has greater sovereignty and economic decision-making capacity. It allows the country to meet the objectives of the Constitution for any advanced society, such as peace, equality, justice, freedom and well-being of its citizens.

18

Principles and Rules for Determining the Tax Capacity of Entrepreneurs in Income Taxes

100%

Supera-Markowska M.

Finanse i Prawo Finansowe

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2022

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issue Numer Specjalny: Challenges for National Tax Policies and International Tax Coordination – Selected Issues from the Polish, Spanish and International Perspectives

51-68

EN

The purpose of this paper is a multifaceted theoretical and legal analysis of the issue of determining the tax capacity of entrepreneurs in income taxes so as to be able to assess the adequacy of the rules in this area for the proper implementation of this concept. The research hypothesis assumes that these rules currently in force, to a large extent, do not ensure proper implementation of the concept of tax capacity, especially in the conditions of the digitalized and globalized economy, but also in times of progressive development of instruments to counteract not only tax evasion but also tax avoidance. Therefore, it is necessary to change them in many aspects. The research was carried out using a dogmatic and comparative legal method, taking into account in particular the provisions of domestic, foreign and EU laws, the body of domestic and foreign tax law literature, court rulings and proposals for new tax and legal solutions put forward on the EU and international forum. The analysis took into account the essence of the tax capacity concept and closely related tax principles, as well as the functions of taxes, both in the national and international context. The results of the research is the formulation of some conclusions as to the desirable guidelines for determining the rules for measuring the tax capacity of entrepreneurs in income taxes, which should be related to the fundamental concept of tax capacity and the principles of equity and neutrality of taxation. Currently, these principles are violated in many national, as well as international aspects, i.a. by deviating from the criteria of income as an indicator of tax capacity. In this context a very important distinction should be made between situations where the abandoning of the determination of income of entrepreneurs is justified by the pursuit of a fair distribution of the tax burden (as, e.g., in case of so-called digital tax) and situations when it results from the desire to achieve certain non-fiscal goals. In such a case, any variation in those rules must be assessed on a case-by-case basis as to whether it is justified. On the other hand, in the former case, even temporarily – especially in the international aspect – until international solutions are worked out, it may even be indispensable to differentiate the rules for determining the tax capacity of entrepreneurs (e.g. abandoning the criterion of income in favor of revenue in digital tax) precisely in order to ensure fair and neutral taxation. In this context, it is worth noting that some of the problems underlying these different approaches may be solved by a comprehensive reform of the rules for determining the tax capacity of entrepreneurs, to be developed both internationally within the OECD and in the EU within BEFIT. It should also not be underestimated that in these projects the fundamental categories and concepts are those of balance sheet law, including in particular the proposed adoption of the concept of adjusted financial result for the purposes of determining the tax result. Taking into account this issue and also in a view of the increasing development of general tax law norms aimed at minimizing the phenomena of tax avoidance and optimization, it seems worth considering an increasing possibility that the tax capacity of entrepreneurs should be determined by its natural measure, i.e. the financial result of their business activity.

19

Wybrane uwagi dotyczące uproszczenia polskiego prawa podatkowego na tle koncepcji Kodeksu podatkowego prof. Paula Kirchhofa

100%

Lachowicz M.

Zeszyty Prawnicze BAS

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2023

|

issue 4(80)

165-180

EN

The opinion expresses the belief that many amendments to the tax law, implemented due to the intention to simplify it, have resulted in greater doubts of interpretation. However, in the author’s opinion, further simplification measures focusing on a better understanding of the legal norms by the addressees should be taken, but they cannot lead to an unsealing of the tax system. The opinion states that a preferred direction for the further development of tax law is its digitalisation and the automation of the tax collection process.

20

Ocena projektu Kodeksu podatkowego prof. Paula Kirchhofa

100%

Cień K.

Zeszyty Prawnicze BAS

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2023

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issue 4(80)

136-164

EN

The opinion criticizes choosing a code as the form of regulating substantive tax law. In the author’s opinion, the bill for the Tax Code presented by Professor Paul Kirchhof does not meet many of the formal conditions for a legal act, such as the appropriate grouping of legal issues, completeness of the legal act, terminological unity, precision of language, clarity, and comprehensibility of legal provisions. After an analysis of the proposed code solutions, it was found that flawed legal solutions predominate among them.

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