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Grey market of gambling in Poland – Counteraction and Forecasts

100%
Wiśniewski P.
Financial Law Review
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2021
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vol. 22
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issue 2
54-77
EN
The article relates to the dynamics of change of the grey market of gambling in Poland. The meaning of legal regulations concerning organisation of gambling and gaming tax within the mechanism to prevent shadow economy of gambling constitute the basic research issue. Its purpose is to identify legal solutions that effectively protect public finance. A broad definition of the phenomenon of the grey market of gambling comprising distortion of the market competitiveness mechanism for the business makes allowance for its consequence in the form of tax gap, which is a real loss for the public finance. Multidimensional, complex nature of gambling justifies diversification of test methodology and application of a dogmatic-legal method. The selected model of scientific cognition is based on an intuitive-synthetic assumption that the gambling matter is not completely recognisable due to the dynamics of the occurring processes. The available statistical works that give rise to the conclusions related to the effectives of the adopted legal solutions have empirical value. The efficiency of legal solutions enhancing the attractiveness of legal gambling activities, which guarantee cash flow transparency and ensure safety of gamers has been confirmed. Creating optimal conditions for conducting legal gambling activity is of basic importance when it comes to combating shadow economy of gambling. Decreasing tax rates along with tax bases has a stimulating impact on the increase of the number of entities operating in a legal manner on the gambling market. Prohibitive solutions related to determination of the access to legal gambling services inadequate in relation to the demand fail to comprise efficient counteraction measures for the grey market of gambling. The absence of unambiguous criteria for estimation of the size of the grey market of gambling limits the cognitive possibilities. The available data allow for an optimistic conclusion that the grey market of gambling in Poland is gradually decreased. However, the forecasts exclude the anticipated elimination of the entire phenomenon, making allowance for cross-border nature of games on the Internet, technological progress used by the unfair businesses and difficulties of legislative process in the scope of gambling. The author of the paper hopes that the presented considerations may comprise material helpful in the course of further scientific research.
2
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PRIORITIES AND RECOMMENDATIONS OF FISCAL STABILITY PROGRAMMES IN FRANCE AND GERMANY

86%
Hybka M. M.
Acta Universitatis Lodziensis. Folia Oeconomica
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2014
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vol. 1
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issue 299
EN
Restoring public finance sustainability in the European Union after the recent financial crisis requires the application of diversified fiscal policy measures. These measures are indicated in fiscal stability programmes designed by the European Union Member States. This article discusses such programmes implemented in France and Germany. The author presents scale, sources and implications of public sector debt in these countries, analyses structure of revenues and expenditures and examines objectives, reform agendas, selected means and expected outcomes defined in these programmes.
3
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The development of corporate tax revenues in the Slovak Republic from a change in tax rate point of view

72%
Andrejovská A.
Zeszyty Naukowe Polskiego Towarzystwa Ekonomicznego w Zielonej Górze
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2019
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issue 10
5 - 14
EN
Taxes represent crucial part of source of public finance in the market economy of each country. They are one of the most important public revenues for country´s economy and wellbeing, and as well as they are inseparable part of tax policy and tax system. Our contribution deals with the development of tax revenues influenced by corporate tax rate in the Slovak Republic in period of 1995-2016. Based on regression analysis, we quantify an effect of selected macroeconomic indicators on the total tax revenues in Slovakia. The results show two significant variables which are high positively dependable on volume of corporate tax revenues: the first variable is GDP per capita, and the second variable is foreign direct investments. Based on our results, an annual rate growth of GDP causes an increase in tax revenuesby 0.6809%, and foreign direct investments increase tax revenues by 0.0419%.
XX
Podatki stanowią zasadniczą część struktury finansów publicznych w gospodarce rynkowej każdego kraju. Są one jednym z najważniejszych źródeł dochodów publicznych dla gospodarki i dobrobytu państwa, stanowiąc jednocześnie nieodłączny element polityki podatkowej i systemu podatkowego. W artykule zbadano rozwój wpływów podatkowych według stawki podatku dochodowego od osób prawnych w Republice Słowackiej w latach 1995-2016. Na podstawie analizy regresji określony ilościowo został wpływ wybranych wskaźników makroekonomicznych na całkowite dochody podatkowe na Słowacji. Wyniki badań pokazują dwie istotne zmienne, które są dodatnie i wysoko zależne od wielkości dochodów z tytułu podatku dochodowego od osób prawnych. Pierwszą z tych zmiennych jest PKB na mieszkańca, zaś drugą zmienną – bezpośrednie inwestycje zagraniczne. Na podstawie uzyskanych wyników stwierdza się, że roczna stopa wzrostu PKB powoduje wzrost dochodów podatkowych na poziomie 0,6809%, podczas gdy bezpośrednie inwestycje zagraniczne zwiększają wpływy z podatków o 0,0419%.
4

The Causal Relationship Between Government Revenue And Expenditure In Serbia

72%
Luković S., Grbić M.
Economic Themes
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2014
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vol. 52
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issue 2
127-138
EN
This paper studies the causal relationship between government revenue and government expenditure in Serbia, using quarterly data for the 2003 (Q1) - 2012 (Q4) period. In addition to the theoretical arguments regarding this causality, extensive empirical literature is also available. The problem of the fiscal deficit has been a significant burden for the economic system of Serbia for a number of years. Therefore, the relationship between government revenue and government expenditure represents an important issue that should be studied empirically in order to draw certain conclusions. In this paper, the Toda-Yamamoto long-run non-causality method is used to determine whether the causal relationship between government revenue and government expenditure exists in Serbia. The application of this method confirms the existence of a unidirectional (one-way) causality running from government expenditure to government revenue, which means that government expenditure Granger-causes government revenue.
5
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Finansowanie wydatków sektora finansów publicznych w warunkach deficytu fiskalnego

72%
Marczakowska-Proczka J.
Studia i Materiały
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2017
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issue 2/2017 (24), cz.1
68-79
EN
Financing the spending of the public finance sector in the case of a fiscal deficit
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