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SHADOW ECONOMY AND ITS RELATIONS WITH TAX SYSTEM AND STATE BUDGET IN POLAND

100%
Cichocki S.
Ekonomia. Rynek, Gospodarka, Społeczeństwo
|
2009
|
issue 24
94-111
EN
There are controversies regarding existing estimates of the size of shadow economy in Poland. Therefore this paper focuses on the measurement of shadow economy in Poland over the period 1995-2007. On the basis of monetary methods, an econometric model for currency demand is built. Using estimation results, the size of shadow economy is assessed. According to the estimates shadow economy declined in the period 1995-2007 starting from 40% of GDP in 1995 and reaching about 10% of GDP in 2007. The paper also analyses relations between shadow economy, state budget and tax system. A Vector Autoregressive model is estimated and Impulse Reaction Functions are drown, showing that an increase in indirect tax burden enlarges shadow economy. A contrary effect arises due to an increase in: a) direct tax burden; b) budget balance.
2

REPORT ON INNOVATIVENESS OF POLISH ECONOMY

80%
Mroczkowski T., Krekora M.
Myśl Ekonomiczna i Prawna
|
2007
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issue 1(16)
140-153
EN
The aim of the report is to evaluate the level of innovativeness of the Polish economy, to make comparisons with other Member States of the European Union, to determine reasons and to propose remedies. The research was carried out on the basis of international statistical data and Polish and foreign literature. The results obtained by the authors led them to conclusions that the Polish economy is not innovative enough and is modernizing very slowly. The reasons of such situation are many. First of all Poland does not possess an adequate telecommunication infrastructure. Next reason is lack of appropriate human resources. The age structure of technical personnel is very disadvantageous, the number of scientists and engineers in the age between 35 and 44 is very small, and young scientists and engineers choose emigration. Polish universities have inadequate personnel, inadequate access to the latest international scientific literature and do not co-operate with industry. As a result Polish universities are placed in very low positions in international rankings. Poland does not guarantee appropriate level of protection of intellectual property. Delayed court proceedings are also a big problem. Polish tax system does not support innovation, and the Polish state insufficiently invests in science. If adequate steps are not taken, Poland will never become an innovative country, which would endanger its development, and its economic growth. The only chance for Poland is immediate reform of public finances, reduction of social transfers, investments in research, reform of judicial system, and reform of the whole education system.
3

THE THEORETIC AND METHODOLOGICAL BASIS FOR THE FORMATION AND DEVELOPMENT OF THE TAX SYSTEM (Teoretyko-metodolohichni zasady formuvannia ta rozvytku podatkovoi systemy)

80%
Fedchak O. M.
Mekhanizm Rehuluvannya Economiky
|
2010
|
vol. 3 (47)
211-218
EN
The article analyzes the theoretical and methodological basis for the formation and development of the tax system, its structure, functions and basic taxation principles of effective taxation. It is considered a scientific approach to the formation and development of the tax system in Ukraine.
4

TAXES HARMONIZATION PROCESS IN THE EUROPEAN UNION (Proces harmonizacji podatków w Unii Europejskiej)

80%
Zawadzki K. M.
Pieniądze i Więź
|
2009
|
vol. 12
|
issue 3(44)
68-80
EN
Taxes harmonization is one of the elements of the ongoing integration process within the European Union. Among the arguments for the harmonization of taxes, among other things, some indicates simplification of the tax records and more effective functioning of the internal market by the neutralization of taxes in the trade and capital flow area. However, practice shows that taxes harmonization is arousing a lot of excitement, and extremely complicated process. To date attempts to harmonize taxes have encountered resistance from the Member States, as an expression of hostility to the loss of sovereignty in the tax policy sphere. In this article the author attempts to answer the question whether taxes harmonization in the European Union is possible at all. It analyzes actions taken so far in the area of harmonization and their impact on the effective functioning of the uniform internal market.
5
Content available remote

Konkurencyjność polskiego systemu podatkowego w świetle wybranych stawek podatkowych

80%
Furman Ł.
Zarządzanie i Finanse
|
2012
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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

Analiza reformy podatkowej na Slowacji

80%
Kiszka A.
Zeszyty Naukowe Uniwersytetu Ekonomicznego w Krakowie
|
2012
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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.
7

Polityka fiskalna i monetarna zakonu krzyżackiego

80%
Żurek Ł.
Zeszyty Naukowe Uniwersytetu Ekonomicznego w Krakowie
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2012
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issue 879
81-91
EN
The Teutonic Order, as an institution acting both in the sacrum and profane spheres, permanently influenced the economic development not only of Western Europe, where its centers were located, but also and even more importantly Prussian territory, and by virtue of the trade the knights carried out, the whole of Europe. The fiscal and monetary policy of the Teutonic Order was treated instrumentally by the organisation’s authorities. It helped the Order to achieve its primary goals, namely the power of community and the wealth that grew out of it. A stable currency and adapting of the tax system to the prevailing socio-economic conditions were not favourable enough circumstances for the Order to make the reforms required to not only progress but also ensure the stable functioning of the body politic. The worsened economic situation, deteriorating at the hands of war, revealed negligence in handling monetary stability and the already too high tax burden increased recession, which contributed to the fall of the Order and the secularisation of the state. The efficient rule of the monastic state observed until the 14th century was complemented by equally efficient monetary and tax policy, and benefited the order in that it induced general economic growth in Prussia. However, the lack of suitable tax reforms and inappropriate measures in the monetary sphere by depreciation and deterioration of money in the 15th and 16th centuries led to the gradual fall of the monastic state.
8

EXPERIENCE OF TAXATION OF INCOME OF PHYSICAL PERSONS IN FOREIGN COUNTRIES (Dosvid opodatkuvannia dokhodiv fizychnykh osib u zarubizhnykh krainakh)

80%
Bezpalko I. R.
Rehionalna ekonomika
|
2009
|
issue 2(52)
159-165
EN
The peculiarities of taxation of the physical persons' income in the developed countries, where one of the two systems of citizens' income taxation is mostly used: schedule (Great Britain, Italy) and global (USA, France, Germany, Japan and others) have been investigated.
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

ANALYSIS OF PROBLEMS AND DIRECTIONS OF TAX SYSTEM IMPROVEMENT IN UKRAINE (Analiz problem ta napriamkiv udoskonalennia systemy opodatkuvannia v Ukraini)

51%
Shkarupa E. V., Romanchenko A. V.
Mekhanizm Rehuluvannya Economiky
|
2010
|
vol. 1 (45)
185-191
EN
In article lacks of the system taxation in Ukraine and a way of their decision are considered. On the basis of acceptance of the Tax code reforming tax system is considered. It is underlined that the Tax code is the precondition of realisation of problems of tax reform and step on a way to creation of more perfect system of the taxation.
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