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Zmiany struktury obciążeń podatkowych w państwach unii europejskiej w okresie kryzysu a przewidywania teorii konkurencji podatkowej

100%
Kudła J.
Nauki o Finansach
|
2014
|
issue 3(20)
11-27
EN
The article verifies the impact of economic variables on the tax burden in the European Union countries, which took place in period 2006-2011. We concentrate especially on compatibility with the predictions of some theories of international taxation. The confirmation of selected predictions should allow for the better understanding of the mechanisms behind the observed tax adjustments and to construct new theoretical models better fitted to the observations. We especially test for example: the hypothesis of tax competition in traditional form and with agglomeration effects, compensation hypothesis, hypothesis of tax export and fiscal solvency hypothesis. The main results confirm the impact of the crisis on the increase of the capital and labor tax burden. However, this effect has not led to the significant growth of the tax revenues. It stipulates that the situation of each country is more relevant for the explanations of the results than the weakening or strengthening of tax competition during the crisis.
2
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Klauzula przeciwko unikaniu opodatkowania – ujęcie ekonomiczne

100%
Kudła J.
Analizy i Studia CASP
|
2017
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issue 1 (3)
23-32
3
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Quality of Teaching and Research in Public Higher Education in Poland: Relationship with Financial Indicators and Effciency

51%
Kudła J., Stachowiak-Kudła M., Figurski A.
Journal of Management and Business Administration. Central Europe
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2016
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issue 4
88-108
EN
Purpose: The article addressed the problem of relationships between university funding and effciency on the one hand and the quality of teaching and research on the other. Methodology: The measurement of teaching and research quality in Polish universities was derived from two sources: 1) evaluation scores of teaching quality given to universities by the Polish Accreditation Committee, and 2) the research category grades given to university departments or units by the Polish Committee for Evaluation of Scientifc Units. Subsequently, the quality measurements were correlated with fnancial indicators and effciency scores obtained from data envelopment analysis. Findings: The correlation and regression results indicated that public universities that have received higher scores of teaching quality simultaneously have higher average scientifc categories. There was also a substantial relationship between the revenue per student and the revenue per teacher and variables describing quality but the regression analysis exhibited opposite directions regarding the type of quality indicator. Practical implications: The authorities of a university can simultaneously track the improvement of quality or fnancial effciency without losing their interdependence when reforms of HEI operations are conducted. Research limitations/implications: The quality of teaching and research at universities was assessed despite the limited availability of internal information gathered from higher education institutions (HEIs). Originality: The study proposed new measurements of quality derived from external evaluation bodies and investigated the relations of these measures with selected fnancial and effciency indicators
4
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Optimal Fiscal Policy in an Open Economy with Capital Income Shifting and Consumer Cross-border Purchases

45%
Kudła J., Kocia A., Kopczewska K., Kruszewski R., Walczyk K.
Equilibrium. Quarterly Journal of Economics and Economic Policy
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2015
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vol. 10
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issue 2
9-30
EN
The paper presents a fiscal policy model integrating tax avoidance, the complexity of tax systems and the fiscal solvency hypothesis within the traditional framework of tax competition. Furthermore, we take into account: taxation of consumption, possibility of capital income shifting and foreign goods purchases (untaxed in the destination country). We conclude that if fiscal policy is by no means unfettered the equilibrium can be allocation efficient, provided that the marginal rate of substitution between private and public goods is one. The changes in public debt affect tax rates in equilibrium differently: positively for the consumption tax rate and negatively for the labor tax rate. The change of the capital tax depends on the level of economic internalization. This approach is especially useful during a solvency crisis and can be applied to predict tax rates’ adjustment when the bonds issuance decreases or public debt accelerates.
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