Search results - CEJSH

1

Pojęcie i cechy podatku

100%

Baczkowski P.

Pieniądze i Więź

|

2020

|

vol. 23

|

issue 2 (87)

76-84

PL

W artykule omawia się typologię podatków występujących w Polsce, jako składową makroekonomicznego systemu obrotu gospodarczego. Podatek traktuje się jako formę dochodu publicznego pozyskiwanego przez organy państwowe i jednostki samorządu terytorialnego. Artykuł prezentuje także podział podatków.

EN

The article discusses the typology of taxes in Poland as a component of the macroeconomic system of economic turnover. The tax is treated as a form of public income obtained by state authorities and local government units. The article also presents the division of taxes.

2

Ryzyko podatkowe i instrumenty jego minimalizacji w Polsce

80%

Biernacki K.

Annales Universitatis Mariae Curie-Skłodowska, sectio H – Oeconomia

|

2017

|

vol. 51

|

issue 5

EN

This article presents the area of tax risk in the Polish tax system. Theoretical model which refers to these areas and sources of tax risk was proposed. Based on the Polish tax law regulation, solutions minimizing tax risk are verified. There was proposed the hypothesis that all of the instruments, which tend to minimize this risk, focus on one area. Verification presented in the article confirms this hypothesis. The legislator implements new methods of minimizing tax risk only in the area associated with the tax base construction.

PL

W artykule zostały omówione obszary ryzyka podatkowego występujące w systemie podatkowym. Autor tworzy model teoretyczny obszarów występowania takiego ryzyka ze wskazaniem źródeł jego powstawania. Następnie, w oparciu o rozwiązania legislacyjne obowiązujące w Polsce, analizuje instrumenty, które ustawodawca wprowadził celem minimalizacji tego ryzyka. W świetle zaproponowanej hipotezy o selektywnym wprowadzaniu rozwiązań minimalizujących ryzyko podatkowe, zaprezentowana analiza potwierdza tę hipotezę. Ustawodawca koncentruje się bowiem wyłącznie na ryzyku związanym z konstrukcją podatku, pomijając pozostałe obszary jego występowania.

3

Reforma źródeł przychodów jako warunek konieczny przebudowy obecnego modelu opodatkowania dochodów

80%

Kulicki J.

Zeszyty Prawnicze BAS

|

2017

|

issue 3(55)

9-31

EN

The article is devoted to the reform of the current income taxation model concerning natural and legal persons. It outlines the origin, structure and faults of the system having been in force for almost 30-years, referring to the results of the survey carried out by the Bureau of Research,aimed at protection of transparency and coherence of the Polish tax legislation. The last part of the article presents de lege ferenda postulates relating to the future reform. In the first place it should affect the current catalogue of revenue sources, what will enable the linkage between tax policy and socio-economic changes, the Poland has undergone over the past 25 years.

4

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

80%

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.

5

Potential Introduction of Flat Tax on Personal Income in the United States of America in 2007 and a Distribution of Revenue

80%

Umiński P.

Equilibrium. Quarterly Journal of Economics and Economic Policy

|

2010

|

vol. 5

|

issue 2

EN

Article presents the effects of the potential introduction of the flat tax for the United States economy in 2007. The USA is labelled as the most capitalist economy worldwide1. This is confirmed by a lot of economic indicators and ideological bases which rule in the USA. Nevertheless, all over the history progressive income taxes have functioned in the American economy against the views of extreme capitalist theorists. Even that hasn’t protected America from huge income inequality. Lots of inequality indicators for the USA are the worst among other developed countries. As statistical data reveal, the introduction of the flat taxation in personal taxes would result in the increase of the population income inequality. The aim of this paper is to present direct and static effects of the introduction of the flax tax on personal taxes in the Unites States in 2007. The main emphasis is on income and inequality effects of that change. The analysis is carried out with descriptive and statistical methods.

6

SHARED STATE TAXES AND TAX POLICY OF LOCAL SELF-GOVERNMENTS IN CONNECTION WITH TAX MORALE

80%

Sipos Á.

Equilibrium. Quarterly Journal of Economics and Economic Policy

|

2015

|

vol. 10

|

issue 3

65-88

EN

Based on our assumption, tax morale significantly depends on a country’s legal, historical, social and cultural background and circumstances. In the first part of the paper, we discuss the legal dimension of the tax morale – including the interconnection of law, ethics and moral. Furthermore, we analyze the facts breaching tax liabilities under the scope of the criminal law and the actions violating the tax morale but not qualified as infringement of the criminal law. In the second part of the paper, we provide empirical evidence on which factors (e.g. personal characteristics, commitment for paying local taxes, knowledge about the distribution of paid taxes between central and local authorities, etc.) determine significantly the individual level of tax morale. The paper discusses these complex connections either from the viewpoint of law or economics in order to find out whether it is possible to develop the tax morale of individuals, or can the legislator adequately rule the different forms of tax evasion.

7

Tax Incentives in Polish Pension System

80%

Biernacki K., Dybał M.

Economic and Environmental Studies

|

2017

|

vol. 17

|

issue 41

115-125

EN

Polish pension system has been severely changed in last years. However, it is still hard to find a purpose, for what these changes have been done. At the beginning of 1990 Polish pension system based on current payment (pass as you go system). In the end of 1998 a capital component was introduced. In the initial period of the mix system (pass as you go and capital) it was visible, that insured persons were not interested in self-building a capital for future pension payments. Due to this fact, special incentives were introduced. They were strictly associated with tax system, because these instruments introduced the possibility to minimize the tax base for those, who decided to save for own pension. This article analyses statistics dates concern these incentives and verifies the hypothesis, whether tax system shall create incentives for long-term saving plans.

XX

Zmiany w polskim systemie emerytalnym wciąż trwają i obecnie trudno dostrzec kierunek, w którym one zmierzają. Wprowadzenie z końcem lat 90-tych ubiegłego wieku elementu kapitałowego skutkowało małym zainteresowaniem do dobrowolnego oszczędzania wśród ubezpieczonych. W konsekwencji ustawodawca zaczął wprowadzać zachęty do długoterminowego oszczędzania, które opierały się wyłącznie na rozwiązaniach ściśle związanych z systemem podatkowym. Przedmiotowy artykuł analizuje dane statystyczne związane z funkcjonowaniem tych rozwiązań. Weryfikuje również hipotezę, czy system podatkowy powinien być wykorzystywany do tworzenia długoterminowych oszczędności na przyszłą emeryturę.

8

Kierunki rozwoju polskiej administracji skarbowej w świetle realizacji zasad strategii relacji z podatnikami

80%

Klonowska A.

Zeszyty Naukowe Uniwersytetu Ekonomicznego w Krakowie

|

2011

|

issue 862

53-64

EN

Upon joining the European Union, Poland adopted all rights and obligations resulting from membership known as acquis communautaire – including the commitment to strive to hit a medium-term financial target. Accomplishing this goal will require tax offices to operate efficiently and effectively collect public dues. To meet these requirements, tax offices in Poland must undergo radical improvement. The aim of the article is to lay out the kinds of changes that will need to be made to the Polish tax administration system and attempt to assess them. Examining the fundamental relations between the state and economic entities, the article includes an analysis of existing tax relations, the relations between tax payers and tax officers, and the areas which shall require improvement. It also presents an assessment of action taken to date by the tax administration to improve operations.

9

Wybrane uwagi dotyczące uproszczenia polskiego prawa podatkowego na tle koncepcji Kodeksu podatkowego prof. Paula Kirchhofa

80%

Lachowicz M.

Zeszyty Prawnicze BAS

|

2023

|

issue 4(80)

165-180

EN

The opinion expresses the belief that many amendments to the tax law, implemented due to the intention to simplify it, have resulted in greater doubts of interpretation. However, in the author’s opinion, further simplification measures focusing on a better understanding of the legal norms by the addressees should be taken, but they cannot lead to an unsealing of the tax system. The opinion states that a preferred direction for the further development of tax law is its digitalisation and the automation of the tax collection process.

10

Ocena projektu Kodeksu podatkowego prof. Paula Kirchhofa

80%

Cień K.

Zeszyty Prawnicze BAS

|

2023

|

issue 4(80)

136-164

EN

The opinion criticizes choosing a code as the form of regulating substantive tax law. In the author’s opinion, the bill for the Tax Code presented by Professor Paul Kirchhof does not meet many of the formal conditions for a legal act, such as the appropriate grouping of legal issues, completeness of the legal act, terminological unity, precision of language, clarity, and comprehensibility of legal provisions. After an analysis of the proposed code solutions, it was found that flawed legal solutions predominate among them.

11

Koncepcja tax expenditures w systemie podatkowym

70%

Wyszkowski A.

Gospodarka Narodowa. The Polish Journal of Economics

|

2010

|

vol. 242

|

issue 9

65-82

EN

The paper discusses the use of what are known as tax expenditures in various member countries of the Organization for Economic Cooperation and Development (OECD), with a view to analyzing the scope of state aid in these countries. Tax expenditures are defined as losses to the Treasury from granting certain deductions, exemptions, or credits to specific categories of taxpayers. Tax breaks are one method that the government uses to promote certain policy objectives. Tax expenditures are an alternative to direct government spending on policy programs. A specific feature of this type of assistance is that it takes place through the revenue side of the budget and not through direct spending. In most countries, government revenue is predominately generated from taxes. This explains why tax expenditures are usually part of the tax system and take the form of various tax breaks, exemptions, deferments or credits. Their use leads to reduced tax burdens, thus being a hidden form of subsidizing specific policy objectives or groups of taxpayers. This invariably leads to a situation in which an increased part of public spending spins out of control and is not subject to standard budgetary rules, the author says. This form of assistance needs to be identified and evaluated properly, Wyszkowski says, because it leads to a lack of transparency in the government’s policies with regard to businesses and the public. The author analyzes this method of subsidizing in comparison with direct spending from the budget. In some cases, the use of tax expenditures in the tax system may prove to be more expensive than direct spending from the budget, according to Wyszkowski. An analysis of tax expenditures helps determine the effectiveness of specific government policies. This is especially important in the context of the ongoing debate on reforming the public finance system, Wyszkowski says.

12

Publiczne koszty transakcyjne instytucji systemu podatkowego

70%

Zbroińska B.

Gospodarka Narodowa. The Polish Journal of Economics

|

2009

|

vol. 236

|

issue 11-12

97-115

EN

The paper aims to identify the transaction costs of the tax system and show that these costs can be used as an additional criterion of tax system assessment. The author uses an institutional analysis method and hypothesizes that the transaction costs of a tax system are not homogenous and that they include both indispensable and undesirable expenses. The former are required for the operation of institutions, while the latter result from political decisions that seek to use taxes for non-fiscal purposes; such decisions stem from the poor quality and unreliability of state institutions, the author says. Any form of state aid requires additional efforts from fiscal and supervisory authorities and adjustment from taxpayers, Zbroińska says. Zbroińska examines the budgetary effects of tax breaks as an indirect measure of the tax system’s transaction costs. The analysis of empirical data-finance ministry statistics on 2007 income tax returns-shows that the greatest transaction costs are related to the constantly expanding tax breaks for corporate bodies and controversial exemptions for individuals, the author says.

13

Propozycje zmian bodźców podatkowych wspierających działalność B+R polskich przedsiębiorstw

70%

Adamczyk A.

Gospodarka Narodowa. The Polish Journal of Economics

|

2010

|

vol. 244

|

issue 11-12

41-60

EN

Sustainable economic growth in Poland requires a high level of innovation. At the moment, innovation in the Polish economy is low due to factors such as insufficient research and development (R&D) expenditure in the corporate sector. In 2006, tax incentives were introduced to stimulate R&D in enterprises. However, they failed to produce the expected results. The incentives enjoyed little interest among businesspeople, and in consequence failed to contribute to increased spending on R&D in the corporate sector. The paper aims to evaluate these tax incentives by using international comparisons and putting forward proposals for changes in the tax break system. The existing system was examined with the use of the B-index (“before-tax income needed to break even on one dollar of R&D spending”), a popular measure of the tax system’s influence on investment in R&D applied by the Organization for Economic Cooperation and Development (OECD). The B-index is based on the idea of a marginal effective tax rate. It measures the relative profitability of R&D expenditure in a given tax system. The analyses made by the author show that the Polish tax system has a negative impact on R&D in the corporate sector-more detrimental than suggested by the B-indexes calculated by the OECD. The results obtained lead the author to conclude that the tax regulations currently in force in Poland are among the least favorable among OECD countries in terms of their influence on R&D in the corporate sector. According to Adamczyk, the main reason behind the unfavorable influence of the Polish tax system on the profitability of R&D in the corporate sector is that the existing tax breaks apply to a limited number of taxpayers. Other causes include inadequate income tax rates and tax amortization regulations used in the country. Poland’s current tax instruments designed to support R&D, due to their highly selective nature, contradict the idea of direct fiscal incentives, Adamczyk says. He adds that the effectiveness of tax breaks may also depend on factors not covered by the B-index, such as the transparency and stability of tax regulations.

14

Controlling the tax burden of the enterprise in the reality of Ukrainian legislation

70%

Alyeksyeyev I., Paranchuk S., Chervinska O.

Nauki o Finansach

|

2018

|

issue vol. 23 no. 1

22-32

EN

The essence of the “tax burden” is revealed in the paper. The formulas for the determination of an integral and particular tax burden for businesses, who pay taxes on the common system of taxation, are offered. Some measures of optimization of the tax burden in order to stimulate entrepreneurial activity of domestic enterprises, including local and macroeconomic optimization measures, are proposed. The tax burden on enterprise in the form of tax rates in other countries is also presented.

15

The Economic Policies of Candidates Running for the Office of the President of the Republic of Poland in 2010

70%

Komola-Cieślik M., Kopcewicz G., Olszanecka N., Urbański D., Piechowiak-Lamparska J., Bryc A., Bojarczyk B., Jorgensen F. A. E., Niedziołka D., Pacześniak A., Potorski R., Wincławska M., Włodkowska-Bagan A., Jeran A., Mol A., Solsbery A., Dąbrowska I., Głodkowski M., Kopcewicz G., Olszanecka N., Piechowiak-Lamparska J.

The Copernicus Journal of Political Studies

|

2012

|

issue 1 (1)

PL

The article presents the principles of economic policy of candidates in the 2010 presidential elections in Poland. It shows both differences as well as similarities in the approaches to various economic issues of the candidates running for election. It tries to give an answer which of the campaign promises caused an increase in endorsement from the electorate and which led to a conflict. The text describes the candidates’ solutions to economic issues and also presents their in-depth analysis.Full text: http://bazhum.muzhp.pl/czasopismo/589/?idno=14761

16

Czech tax law instability in times of economic prosperity

70%

Bakeš M., Vojtěch J.

The Lawyer Quarterly

|

2019

|

vol. 9

|

issue 1

1-12

EN

The aim of this paper is to discuss tax law instability in the Czech Republic, its causes and related aspects and to propose possible solutions. The authors first describe the current economic situation and the main problems that, in times of economic prosperity of the Czech Republic, pose a burden especially to the business environment. These problems include in particular the complexity and instability of the Czech tax law framework. Afterwards, the authors offer a brief description of the tax system of the Czech Republic accompanied by an explanation of what can be regarded as taxes in a narrower and broader sense. This is followed by an examination of the frequent amendments to the two important Czech tax laws, the Act on Income Taxes and Act on Value Added Tax, that serve as an example demonstrating the instability of Czech tax legislation. The authors conclude that the current legislative situation is characterized by an absenting longterm vision as well as a lacking moderate and thoughtful approach of Czech lawmakers, which inevitably results in inconsistent tax laws. Another cause of tax law instability might be hidden in the residue of the former etatism, perhaps surviving to a certain extent to this day in the form of a presumption that any problem has to be solved by law; where, therefore, an adopted legal regulation does not meet the initial expectations, the legislator tends automatically to respond with yet another amendment. This leads into a never-ending process of re-amendments. Finally, an example of the existing solutions is discussed and authors’ suggestions that include specific measures in the tax-legislative strategy and an adjustment of the tax system are presented.

17

Rola systemu podatkowego w budowaniu pozycji konkurencyjnej mikro i małych przedsiębiorstw na pomorskim rynku gospodarczym

61%

Igielski M. M.

Pieniądze i Więź

|

2017

|

vol. 20

|

issue 3(76)

131–140

PL

W niniejszym artykule autor opisał rolę systemu podatkowego w Polsce w kontekście budowy pozycji konkurencyjnej przez przedsiębiorstwa funkcjonujące na rynku. W tym celu została opisana istota systemu podatkowego w naszym kraju, obowiązujące procedury i stawki podatkowe oraz uwarunkowania budowy przewagi konkurencyjnej przez firmy działające na pomorskim rynku gospodarczym. W drodze dokonanej analizy dostępnych źródeł i wyników badań, można stwierdzić, iż system podatkowy w znacznym stopniu determinuje funkcjonowanie i potencjalny rozwój, szczególnie niewielkich przedsiębiorstw. Niestety dla większości badanych przedsiębiorstw stanowi on problem w bieżącym funkcjonowaniu oraz ma zły wpływ na pozycję konkurencyjną. Ogólna ocena obciążeń publicznoprawnych wynika z ich siły oddziaływania na działalność badanych podmiotów oraz pożądanych zmian w celu dostosowania do specyfiki sektora mikro i małych przedsiębiorstw.

EN

In this article, the author describes the role of the tax system in Poland and its impact on building a competitive position by companies operating on the market. For this purpose, the essence of the tax system in our country, the procedures and tax rates in force, and the conditions for building a competitive advantage by companies operating on the Pomeranian economy market have been described. Basing on the analysis of materials and research results, the author believes that the tax system determines the functioning and potential development of small enterprises. Unfortunately, for most of the surveyed companies it constitutes a problem in the current operation and has a negative impact on their competitive position. The overall assessment of public-law burdens results from their influence on the activities of the audited entities, and the desired changes to adapt to the specifics of the micro and small enterprises’ sector.

18

Ekonomický a právny význam daňových rajov

61%

Dolinský S.

Społeczeństwo i Edukacja. Międzynarodowe Studia Humanistyczne

|

2012

|

issue 2

273-292

EN

Firms are known for their effort to achieve maximum profit which is demonstrated in the thinking of their owners. One of the areas that can help to achieve this aim is international tax planning. The Slovak Republic has implemented tax standards in accordance with the standards of the European Union and OECD. That is why the entrepreneurs wanting to avoid their tax and to reduce their costs are forced to look for other solutions. Companies are established and transferred to countries with minimum tax rate and the high level of secrecy. The problem could be the perception of tax havens as something that is not desirable or even legal.

19

Ewolucja preferencji podatkowych w zakresie opodatkowania aktywności osób fizycznych na rynku finansowym

61%

Dziuba J.

Annales Universitatis Mariae Curie-Skłodowska, sectio H – Oeconomia

|

2016

|

vol. 50

|

issue 4

EN

The purpose of the article is to identify and present the evolution of tax preferences covering the activities performed by natural persons on the financial market. The analysis is focused on personal income tax and CLAT (Civil Law Activity Tax). The conducted analysis indicates that in case of both discussed taxes various types of activities received preferential standing on the financial market, primarily by means of applying tax exemptions and, to a lesser extent, tax breaks. In terms of income tax the noticeable trend, however, shows the tendency towards reducing the number of these preferences, which currently are essentially limited to saving mechanisms within the framework of voluntary individual pension security account.

PL

Celem artykułu jest identyfikacja i przedstawienie ewolucji preferencji podatkowych dotyczących aktywności osób fizycznych na rynku finansowym. Skoncentrowano się na podatku dochodowym od osób fizycznych i podatku od czynności cywilnoprawnych. Przeprowadzona analiza wskazuje, że w omawianych podatkach od początku ich obowiązywania preferencyjnie traktowano różne rodzaje aktywności na rynku finansowym, głównie przez stosowanie zwolnień podatkowych i – w mniejszym stopniu – ulg. W zakresie podatku dochodowego zauważalny jest jednak trend zmniejszania ilości tych preferencji, które współcześnie w zasadzie są ograniczone do mechanizmów oszczędnościowych w ramach dobrowolnego zabezpieczenia emerytalnego.

20

Możliwości wspierania mikroprzedsiębiorczości w gminach przy wykorzystaniu karty podatkowej

61%

Żabiński A.

Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu

|

2018

|

issue 528

277-285

PL

Jednostki samorządu terytorialnego, w tym gminy, powinny mieć szerokie możliwości prowadzenia samodzielnej polityki fiskalnej. Jednym z narzędzi tej polityki, w które gminy zostały wyposażone, jest karta podatkowa jako uproszczona forma opłacania podatku dochodowego od osób fizycznych skierowana do osób prowadzących działalność gospodarczą w mikroskali. Specyfika mikroprzedsiębiorstw wskazuje, że powinny być one objęte rozwiązaniami szczególnymi w zakresie opodatkowania działalności gospodarczej. Takie szczególne rozwiązania powinny polegać m.in. na maksymalnym uproszczeniu obowiązków podatkowych związanych z naliczaniem i odprowadzaniem podatków Celem artykułu jest próba odpowiedzi na pytanie: dlaczego wpływy z tytułu karty podatkowej do budżetów gmin są coraz niższe, oraz co można zrobić, aby ten trend odwrócić? W opracowaniu przedstawiono analizę opłacalności wykorzystania karty podatkowej jako uproszczonej formy podatku dochodowego w konkurencji do zasad ogólnych tego podatku.

EN

The article deals with the problem of active support for the development of the sector of micro enterprises as far as the problem of constructing taxes is concerned. Local government units, including municipalities, should have the broadest possible opportunities to conduct an independent fiscal policy. One of the tools of this policy, in which municipalities have been equipped, is a tax card, as a simplified form of paying income tax on natural persons. One of the most effective tools of support for micro enterprises is the simplified tax system. The lump-sum-based forms of taxation by means of income tax, which – in their construction – take into account the specific nature of micro enterprises to the greatest extent, have been losing popularity year after year. It was proved in the simulation carried out (on the basis of data obtained from the Chief Central Statistical Office) that the height of the tax rates is to be blamed for this situation. The tool that ought to stimulate the growth of micro enterprises has turned out to be too costly in application and forces the subjects to accept the system of far more time – and effort – consuming general principles.

Refine search results