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Społeczno - ekonomiczne uwarunkowania turystyki kulturowej

100%
Wartecki A.
Turystyka Kulturowa
|
2010
|
issue 3
4-15
EN
The article covers the issue of cultural tourism in the social-economic aspect. It points out to the place, in the financial involvement of the country’s budget, where cultural tourism is situated. It presents its influence on the state’s revenue and labor market (tour leaders, tour reps, transport and catering companies). The research shows that the state does not treat tourism as its priority. Such an approach is contradicts the program promoting, e.g. the idea of active society, innovative economy, or the improvement of Polish tourist offer competitiveness abroad.
2
Content available remote

Budzet zadaniowy i informacja o wykonaniu zadan w Polsce i krajach UE. Wybrane zagadnienia

100%
Olejniczak J.
Nauki o Finansach
|
2011
|
issue 6
44-55
EN
In recent years most of the European countries have introduced different kinds of performance information and finally performance budgeting in order to support better public funds allocation. There is no single model of performance budgeting - it depends on each country's approach to the use of performance information in the budgetary process. This article briefly reviews the European experience with performance budgeting and explores its application in Poland since 2006. It also presents the results of the OECD 2007/8 questionnaire on performance information for 25 EU members.
3

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.
4

PROBLEMS AND PROSPECTS OF EDUCATION AND SCIENCE FINANCING IN UKRAINE IN THE CONDITIONS OF ECONOMIC CRISIS (Ukrainian title below)

75%
Illyashenko T. O., Radionova I. O.
Mekhanizm Rehuluvannya Economiky
|
2010
|
vol. 1 (45)
223-228
EN
(Ukrainian title: Problemy i perspektivy finnsirovniya obrzovniya i nuki v ukrine v usloviyach konomicheskogo krizisa). In the article the authors had analyzed the modern education and science financing problems of Ukraine in conditions of an economic crisis. The new sources of education and science financing are offered according to the results of different countries experience study.
5

IMPLEMENTATION OF COMMON CONSOLIDATED CORPORATE TAX BASE AND ITS IMPLICATIONS FOR NON-PARTICIPATING COUNTRY: A CASE STUDY FOR THE CZECH REPUBLIC

75%
Solilová V., Nerudová D.
Ekonomický časopis (Journal of Economics)
|
2016
|
vol. 64
|
issue 3
282 – 298
EN
Common Consolidated Corporate Tax Base (hereinafter as CCCTB) system can be introduced under enhanced cooperation or as optional in EU, thus countries not implementing the system can face the outflow of tax bases into jurisdictions applying CCCTB system, which will have the impact on EU Member States budgets. The aim of the paper is to quantify the outflow/inflow of the tax bases from/in to the Czech Republic as a result of the implementation of the CCCTB system in EU-27 and to quantify the impact on the corporate tax income revenue. The research performed in the paper revealed that the optimal implementation of CCCTB system in EU-27 except of the Czech Republic would negatively change the corporate tax base, as the loss would range between 0.77% and 6.77% of the current tax base, which represents 0.20% to 1.73% of current corporate tax revenues. Moreover, the Czech Republic can also face outflow of tax bases of the parent companies.
6

MIDTERM FORECAST OF SLOVAK ECONOMY FOR THE PERIOD 2010 - 2013 WITH OUTLOOK TO 2015

75%
Radvanský M., Pálenik V., Slobodníková S.
Ekonomický časopis (Journal of Economics)
|
2010
|
vol. 58
|
issue 6
614-634
EN
Forecasting of future economic development quite a short time after the global economic crisis is more than a complicated task. The main uncertainty is linked to the process of recovery of the world economy from the crisis and the direction of governments' economic policies and their corresponding effectiveness. Nevertheless, it is necessary to develop such forecasts, to collect them and compare with different approaches of particular forecasting works. This article represents the approach of the team of the Institute of Economic Research, Slovak Academy of Sciences. Forecast is based on the econometric model B_IER SAS ECM 09q4 and is focused on the GDP and its components, the labour market and public budget revenues. The time horizon is limited to years 2010 and 2015 and continues two years beyond the end of the financial programming period of the EU.
7

IMPACT OF COVID-19 FISCAL POLICY ON THE PERFORMANCE OF SLOVAK STATE BUDGET IN 2020 AND 2021

75%
Gdovcová Z., Menzl V.
Ekonomický časopis (Journal of Economics)
|
2023
|
vol. 71
|
issue 10
618 – 645
EN
The contribution deals with the Slovak fiscal and budgetary policy as implemented and carried out during and immediately after the initial outburst of the COVID-19 pandemic. Its primary aim is to test the existence of the impact of the pandemic on fiscal developments and to quantify it using the estimate of the overall cash-based performance of the State budget of the Slovak Republic in 2020 and 2021. Next, the paper sets out to analyse the degree of disruption to the Slovak public finances due to the expansive fiscal policy measures aimed at mitigating the pandemic effects in 2020 and 2021 (i.e. stabilising macroeconomic variables). Deviances in the current performance of the Slovak State budget are assessed using the combination of actual values and own forecasts (point estimates), the latter being sourced from the authorial SARIMA-based econometric models applied on the 2010 – 2019 quarterly time series of the Slovak Republic’s State budget cash revenues and expenditures. Particular attention is paid to the associated additional expenditures and/or reduced (missing) budgetary revenues.
8

NIEKTORÉ MAKROEKONOMICKÉ SÚVISLOSTI VÝVOJA TRHU S LIEHOVINAMI V SLOVENSKEJ REPUBLIKE

63%
Válek J., Zubaľová A.
Ekonomický časopis (Journal of Economics)
|
2014
|
vol. 62
|
issue 9
975 – 989
EN
A characteristic feature of any excise tax is that it represents a significant component of price-settings. Expectations of the government, related to the change of the tax rate for this type of tax, consists in a presumption of the increased revenues to the state budget, even though it could bring so called lateral shift of the tax. Its impact would be a decrease in a consumption of the other commodities. The aim of article is to highlight some macroeconomic consequences of the Spirit market development in Slovakia, with an emphasis on increasing excise taxes on alcohol, its consumption, production and foreign trade balance. The attention of the authors is drawn to the fact that in addition to the high rate of tax affecting the amount of revenue collected by the state, other factors such as consumer saving, lifestyle change, counter advertising and the introduction of more stringent measures in relation to road traffic as well as pressure on imports of identical commodities from abroad, can equally affect state revenue.
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