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EN
When Poland joins EU structures, it will have to abandon previous-day country and agricultural finance policy. It will come instead within the Common Agricultural Policy' structural funds and other membership policies. The aim of the article is to introduce up to the present existing and new tasks in financial support of country and agriculture development. After its accession to EU, Poland will lose the right to use pre-accession funds. It will, however, gain access to structural funds which are in force in EU member states. After the EU accession, as a part of the common policies programme, agriculture and rural areas will receive in years 2004-2006 (only from EU budget) about EUR 7.2 billion, that is close to EUR 2.4 billion per annum. This amount is about two times larger than budget expenses on agriculture (without expenses on KRUS) in 2002 (PLN 5.1 billion, which is equal to EUR 1.3 billion). The mentioned sum will be allocated to: compensation payments, market intervention, supporting agricultural development, structural funds in agriculture.
EN
The tax system is one of the main tools to which serve to attain the economic aims/goals. These aims are reflected in the composition of the tax system. Individual elements of the system are used to implement the governmental economic policy in a particular area. The aim of this article is an attempt to answer the question: what features should characterize a tax system so as to make it an effective tool of economic policy whose the main aim is the economic growth?
PL
System podatków od dochodów osobistych jest jednym z podstawowych narzędzi służących realizacji wyznaczonych celów gospodarczych. Cele te mają swoje odzwierciedlenie w konstrukcji systemu podatkowego. Za pomocą poszczególnych elementów tego systemu państwo może kształtować politykę gospodarczą. Celem tego artykułu jest próba odpowiedzi na pytanie: jakie cechy powinien posiadać system podatkowy, aby był skutecznym narzędziem polityki gospodarczej, której głównym celem jest wzrost gospodarczy?
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