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1

Dopuszczalność opodatkowania odszkodowania uzyskanego od Skarbu Państwa w świetle standardów ochronnych Europejskiej konwencji praw człowieka

100%

Cieśliński A.

Przegląd Prawa i Administracji

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2018

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vol. 115

19-39

EN

The purpose of this paper is to analyze the legal admissibility of taxing the compensation received by a commercial company from the State Treasury which is responsible for the damage suffered by the company. Such damage may be caused by State officials in the performance of their duties, including the tax authorities. It seems completely obvious that the victim should expect full compensation. Unfortunately, such sums are classified by the Polish tax law as any other income received by the tax payer and no exception is provided, which results in an actual reduction of its value. However, it may raise serious doubts if one takes into account legal obligations under the European Convention on Human Rights and the well developed case law of the European Court of Human Rights. Even though the Convention is usually not considered to be a legal act that could protect commercial interests of business entities, one should not forget about its very important Article 1 of Protocol 1, providing protection of property also for legal persons. In this particular case, it is not the amount of tax collected that should be seen as the property that has been taken away, as under this provision domestic authorities are entitled to enforce such laws as they deem necessary to control the use of property to secure the payment of taxes. What makes it so special is this context of compensation and that is why an evaluation of the interpretation of the term “possessions” and the appropriate understanding of the essence of the taxpayer’s right is one the major topics of this paper. The biggest challenge, however, is related to the margin of appreciation left to the Contracting Parties as to the measures that might be undertaken for the sake of the abovementioned purpose, especially seeing as in the area of taxation the Court seems to be particularly tolerant. Therefore, special emphasis is put on the principle of proportionality and its meaning for the analyzed case.

2

НАПРЯМИ УДОСКОНАЛЕННЯ СИСТЕМИ ДЕРЖАВНОЇ ФІНАНСОВОЇ ПІДТРИМКИ СУБ’ЄКТІВ МАЛОГО БІЗНЕСУ

100%

Рибчак В. І.

Zeszyty Naukowe PWSZ w Płocku. Nauki Ekonomiczne

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2014

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vol. 19

EN

Progress of the system of state sponsorship of subjects of small business trends are analysed. Generalized foreign experience of the financial providing of development of small enterprise. Directions of improvement of the financial providing of functioning of small enterprises are offered in Ukraine.

3

Opinia prawna w sprawie opodatkowania zagranicznych firm będących właścicielami wielkich sieci handlowych (tzn. sieci sklepów wielkopowierzchniowych lub sieci mniejszych sklepów)

100%

Dzwonkowski H.

Zeszyty Prawnicze BAS

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2012

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issue 2(34)

159-168

EN

Existing provisions concerning tax on goods and services impose on foreign companies, including large retail chains, the same tax obligations as those that apply to domestic companies, while these networks are not able to benefit from the same exemptions because of the subjective volume of trading achieved. The Polish income tax law does not offer any preferential treatment to large network operators, making the amount of tax dependent on the type of business or on the origin of shareholders equity traders. In addition foreign companies can be taxed in a preferential way in the case of property taxes, because the municipal council may introduce non-statutory exemption in question on assets with trade network which carries out its activities.

4

Zasady zwolnienia gospodarstw rolnych z podatku od spadków i darowizn

100%

Bieluk J.

Studia Iuridica Agraria

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2011

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vol. 9

356-367

EN

The author presents currently binding regulations pertaining to exemption of inheritance and donation of a farm from inheritance and donation taxation. Since 2007 the nearest relatives have been exempted from this taxation, yet it is still imposed on further relatives and persons not related to the donor (decedent). Yet a gratuitous transfer of the farm is free from this taxation. The author focuses on the analysis of the conditions of this exemption, pointing to the lack of precision in its application. The use of taxation definition (of Agricultural Tax Statute) for specification of the conditions of exemption causes several interpretational problems. The definition of a farm, contained in the Civil Code, would be far more appropriate, as it is adjusted to the need of turnover and precisely points to the components vital for agricultural production. In author’s opinion these components should be exempted from the inheritance and donation taxation.

5

Główne problemy opodatkowania przychodu osób fizycznych z działalności rolniczej w Polsce

100%

Burzec M., Smoleń P.

Studia BAS

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2018

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issue 2(54)

257-274

EN

The article discusses the main problems concerning the taxation of income from agricultural activity in Poland. The first section presents the agricultural tax, which takes into account both the income from agricultural production and land used for this purpose. The second section is devoted to the taxation of revenues derived from specialized agricultural activity, which are subject to personal income tax. This duality causes incoherence and raises significant legal dilemmas. Therefore, the authors propose alternatives and recommend the reform of income taxation on agricultural activity.

6

The Tobin tax – an idea whose time may well have come

100%

Gałuszka J.

Nauki o Finansach

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2012

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issue 4(13)

83-96

EN

The social and economic consequences of the financial crisis have forced economists and politicians to seek the fiscal solutions which could be effective in bringing the economy onto the right growth path. However, such decisions also have macroeconomic effects which go beyond state boundaries. The introduction of new fiscal burdens and the modifications in tax rates influence the flow of capital which is susceptible to various changes in fiscal policy. The doctrinal proposition here is the concept of Tobin’s tax, the effectiveness of which depends on the consent of the international community to its implementation in their tax systems. The purpose of the article is to highlight the meaning of this tax in the context of globalization as well as the pros and cons of its use.

7

The importance of defining corporate income tax incentive objectives in order to enhance their effectiveness

100%

Biruta P., Gunta I.

Littera Scripta

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2011

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vol. 2

53-65

EN

For the state budget any tax relief means tax revenue not received. Thus, on one hand, every tax relief provides support to a definite group of tax payers; on the other hand, it makes the tax administration process more complicated and costly. Corporate income tax relief is a tool to ensure economic competitiveness, attract new investments, correct market shortcomings and achieve social goals. Often, these incentives can significantly reduce the budget revenues, in particular - in case when more and more new relief incentives are introduced. In certain circumstances, such incentives do not function as an effective instrument for achieving economic and social objectives, and the benefits acquired are not adequate to the amount of resources spent on the administration of these incentives. In geographically and numerically small countries like Latvia, the opportunities of tax element (object, subject, rates, incentives, etc.) usage as a tax instrument for the regional development are not addressed. This paper will assess the efficiency of income tax relief incentives in Latvia in the given economic conditions while taking into account their economic and social significance at the current moment and will attempt to forecast the potential impact on the business environment incentives, if tax reliefs are differentiated for different regions of the country to stimulate the disadvantaged ones. Evaluation of tax incentives has been developed in international practice and methodology. The guidelines worked out by Organization of Economic Cooperation and Development (hereinafter - the OECD) and International Monetary Fund (hereinafter - the IMF) will be taken into account in this report (OECD 2010; Klemm, Van Parys 2009).

8

Opinia prawna na temat zgodności poselskiego projektu ustawy o zmianie ustawy o podatku akcyzowym z prawem Unii Europejskiej

100%

Mirek I.

Zeszyty Prawnicze BAS

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2014

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issue 1(41)

207-223

EN

The author provides an analysis of the proposed amendment as to its consistency with Council Directive 2003/96/EC of 27 October 2003restructuring the Community framework for the taxation of energy products and electricity. He emphasizes consistency of the proposal with interpetative guidelines contained in the preamble to the Directive and with the provisions on due date of tax payment. He also proposes to extend the provisions concerning taxation of coal products (following the example of taxation of electricity) to include regulations about an entity representing the seller of coal products originating in another EU member state (this would – in conformity with the Directive – allow the the producer, trader, importer or fiscal representative to substitute the distributor for the fiscal obligations imposed upon it). The author emphasizes and accepts the inclusion in the proposed bill of the possibility to apply tax exemptions to coal products, as provided for in the Directive. He concludes that the proposed amendment is compatible with EU law.

9

The phenomenon of tax avoidance – the essence, causes and measures (clauses) of prevention in the EU

89%

Szołno-Koguc J., Ołówko N.

Annales Universitatis Mariae Curie-Skłodowska, sectio H – Oeconomia

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2019

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vol. 53

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issue 3

EN

The problem of tax avoidance in the European Union (EU) has existed since the beginning of the EU internal market and is an important aspect at both the national and international levels. Among the most important reasons for this phenomenon are the inconsistent regulations and solutions applied in the tax systems of individual countries, the diverse and complicated nature of financial instruments and structures, the insufficient cooperation of tax administrations in EU countries or harmful tax competition. This state of affairs causes negative consequences for the budgets of individual countries and discriminates against honest taxpayers, because tax profits derived from tax evasion are invested in a competitive struggle against companies that reliably settle accounts with the tax authorities. The construction of an efficient and effective, yet fully fair tax system in the EU is intended to eliminate or significantly reduce the problem of tax avoidance. This is achieved by the measures currently underway (e.g. the introduction of a directive against tax avoidance or the elaboration by the Organisation for Economic Co-operation and Development (OECD) regarding the recommendations for local administrations in the field of national tax regulations). This article aims to highlight the importance of the tax avoidance problem and to present selected actions to solve it at both the national and EU levels. The structure of the study has been subordinated to the above, as along with the applied research method, including the analytical and conceptual approach.

PL

The problem of tax avoidance in the European Union (EU) has existed since the beginning of the EU internal market and is an important aspect at both the national and international levels. Among the most important reasons for this phenomenon are the inconsistent regulations and solutions applied in the tax systems of individual countries, the diverse and complicated nature of fiancial instruments and structures, the insufficient cooperation of tax administrations in EU countries or harmful tax competition. This state of affairs causes negative consequences for the budgets of individual countries and discriminates against honest taxpayers, because tax profits derived from tax evasion are invested in a competitive struggle against companies that reliably settle accounts with the tax authorities. The construction of an efficient and effective, yet fully fair tax system in the EU is intended to eliminate or significantly reduce the problem of tax avoidance. This is achieved by the measures currently underway (e.g. the introduction of a directive against tax avoidance or the elaboration by the Organisation for Economic Co-operation and Development (OECD) regarding the recommendations for local administrations in the field of national tax regulations). This article aims to highlight the importance of the tax avoidance problem and to present selected actions to solve it at both the national and EU levels. The structure of the study has been subordinated to the above, as along with the applied research method, including the analytical and conceptual approach.

10

A Dekaprotos in Antikyra of Phokis

88%

Sideris A.

Eirene. Studia Graeca et Latina

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2013

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vol. 49

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issue 1-2

54-74

EN

This paper presents a new inscription mentioning a dekaprotos from Antikyra in Phokis, dated around the middle of the 3rd century AD. The offi ce of dekaprotos is examined in its historical perspective with a review of all available sources. The paper tries to identify more closely the function of the offi cials denoted as dekaprotoi in the Roman East, as well as their relationship to the decemprimi and decuriones in the Roman West. It readjusts the dates of the introduction and abolition of the institution, discusses the terms of the offi ce and how often a man could hold it, and makes several additions to what is already known about its geographical spread.

11

The financial transaction tax: an ANOVA assessment of selected EU countries

88%

Raisová M., Regásková M., Lazányi K.

Equilibrium. Quarterly Journal of Economics and Economic Policy

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2020

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vol. 15

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issue 1

29-48

EN

Research background: There are various forms of fiscal taxation of the financial assets. In recent times, the discussion about financial transaction tax in the EU is associated with finding the solution to problems due to great financial crisis. The European Commission has made some efforts to strengthen capital regulation and it has adopted the Directive about implementing enhanced cooperation in the field of financial transaction tax, where it analyzed options and impacts of FTT according to those countries which have already implemented similar transaction taxes in their national legislatives. Purpose of the article: Our aim is to find out the economic relationship between FTT and economic growth and to analyze the effect of FTT within selected EU countries. Methods: In this paper, we will analyze the banking environment in the EU area, and we emphasize the correlation between tax policy and economic growth. We will test FTT through three-way mixed-effects ANOVA, and analyze three Member states, Belgium, Ireland and the United Kingdom, which have very active attitude to implementation of FTT within other EU countries. Findings & Value added: We are interested in: (1) testing the relationship between the financial transaction tax (FTT) and economic growth (GDP); and (2) to verify the hypothesis that FTT could improve GDP growth in a country. We assume that if a country has adopted FTT in its tax system, then it will lead to a significant GDP growth, and so it could lead to financial market improvement after the crisis. Our results have shown that an increase in FTT volume would lead only to a negligible increase in the economic growth.

12

Berní zatížení českého venkova v první polovině 19. století a úskalí jeho studia

88%

Lhoták J.

Historie – Otázky – Problémy (History, Issues, Problems)

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2017

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vol. 9

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issue 1

208-222

EN

The paper summarises the possibilities of studying the tax burden on the Czech countryside in 1780–1850. For its analysis it proposes to use the archival collection ‘Contribution Funds’, consisting of individual schedules for the planned contributions (so-called sub-repartitions), and contributory accounts recording all receipts and outlays. Due to the limited ‘sub-repartition’ for land tax only, it recommends to use the sums in the contributory accounts and to work with values for the whole estate. The most suitable comparative figures are grain prices, preserved from commodity prices that are important for the rural environment in the most comprehensive price ranges. Both series of numbers need to be subjected to source criticism (the most important for the period under review is the variability of the currencies used) and then compared with each other.

13

Taxation and its effect on foreign direct investments – the case of Romania

88%

Nistor I.-A., Păun D.

Nauki o Finansach

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2013

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issue 3 (16)

37-47

EN

This paper focuses on the link between taxation and foreign direct investments and the struggle of governments to create a tax regime that would attract investors on the one hand and on the other hand increase revenues. The paper wants to test if the economic development of a country represented in consumption (measured in VAT income for the country) and production (measured in the change in Corporate Income Tax) would create an increase in Foreign Direct Investments. Based on a series of models of multiple regressions we test if the FDI is influenced by income obtained through Corporate Income Tax and Value Added Tax.

14

Issues of forming the revenue side of local budgets in Kazakhstan and abroad

88%

Nurmaganbetova M.

Journal of Modern Science

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2019

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issue 1(40)

197-211

EN

The article is devoted to such important indicators and tax policy as local taxes. The article also reviews the role of local budgets in formulating the overall budget of the republican budget, formulating international fiscal budget. The article also reviews the role of local budgets in formulating the overall budget of the republican budget. In the article, the analysis of the model of interbudgetary relations with the Chinese model, the American model, the German model. The comparative table compares the unitary and federation form of the board. The data of Aktyubinsk region’s budget and receipt of the transport tax in the Republic of Kazakhstan were used. The materials are based on current economic development data, current legislation, and also the Address of the President of the Republic of Kazakhstan and other regulatory legal acts. Purpose of the study: is to determine the role and importance of local taxes, fees in the formation of the revenue side of local budgets in Kazakhstan and abroad, to consider one of the main tasks of the state revenue authorities to implement the revenue side of the budget, to conduct a comparative analysis of the formation of local budgets in Kazakhstan and abroad Research methods: The methods of scientific research were used in the article: analysis, synthesis, generalization, system analysis, comparative analysis, observation. The following activities were carried out during the research: determination of the role and importance of local taxes, levies in the formation of the revenue side of local budgets in Kazakhstan and abroad, the study of one of the main tasks of the state revenue authorities in the execution of the revenue side of the budget, and the comparative analysis of the formation of local budgets in Kazakhstan and abroad. Results: The results of the survey show that local budgets in Kazakhstan are mainly provided by tax revenues, namely, through local taxes and fees.

15

Effect of introduction of German and Hungarian bank levies on banks’ risk-taking behavior

88%

Puławska K.

Journal of Banking and Financial Economics

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2023

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issue 1(19)

1-25

EN

Policymakers introduce bank levies (BLs) to reduce the probability of crises. In this study, we evaluate the effects of the Hungarian and German BLs implemented in 2010 and 2011, respectively, on the banks’ risk-taking behavior. Our analysis compares two completely different BL designs. The German BL is designed to increase as banks’ total liabilities increase, while the Hungarian BL is assessed on total assets. The results unambiguously demonstrate that a BL on assets increases banks’ credit risk. The results of analyzing the influence that introducing BLs has had on the German banking sector demonstrate that BL on liabilities decreases banks’ credit risk. An improved understanding of the impact of regulation on the risky activity of EU banks is very important for a wide range of financial market participants, including borrowers, shareholders regulators and supervisors, especially during turbulent times caused by the COVID-19 pandemic and the Russian war in Ukraine.

16

Ekonomiczna analiza legalizacji związków partnerskich w Polsce

75%

Synowiec S., Akademia Leona Koźmińskiego A. L.

Przegląd Prawniczy Europejskiego Stowarzyszenia Studentów Prawa ELSA Poland

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2013

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issue 1

182-192

EN

Civil partnerships legalization requires an opinion based on ethics as well as based on analysis which makes possible to describe the results and measure costs of the introduction of civil union to Polish law-system. Economic analysis seems to be a proper way to achieve that. Civil partners possess attributes typical for homo œconomicus - rational man/consumer. They owe individual preferences which enable them to impute specific usabilities to benefits (material, fiscal) and costs of living in civil union or being a single. They make a decision based on this analysis if they should contract a civil union or not. They can do it because of real need and emotional relationship or because of premeditated fiscal abuse. Some groups of potential civil partners are specially receptive to "moral hazard". Collective taxation of domestic partners can mean for the National Treasury a principal loss of some part of tax revenues. On the other hand, the amount of tax which has been saved can be reserved for consumption and stimulate the national economy. The scale of this phenomenon will depend on the number of people who want to be partners in civil union, on their incomes and on the national economic condition. Domestic union formed by civil partners will be characterized by some attributes which were described by Gary Becker - an economist and Nobel Prize winner in 1992. Homosexual partnerships will be distinguished in economic specialization from heterosexual couples. Prepared analysis has got a basic goal to signal and describe some mechanisms and results of civil unions legalization. For sure it will be urgent to complete it in the future.

17

The historical legal relationship between the establishment of tax and decentralization processes within the first state entities on the territory of Ukraine

75%

Poliakov O.

Reality of Politics

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2021

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issue 16

107-118

EN

The scientific article is devoted to the issue of the disclosure of the processes of establishment and development of decentralization and taxation during the times of the Ants State, Kievan Rus and Principality of Galicia-Volhynia, as well as the determination of the relationship between these two processes. Due to the study of the topic of the article through the prism of various historical developments, it is possible to trace the formation and development of the tax institute in the first state institutions on the territory of modern Ukraine, as well as the form of the exercise of the people’s power and its significance in the decision-making of both state-wide decisions and the resolution of issues of local importance. The role and significance of local authorities and issues that could be resolved by the then bodies of the people’s administration are revealed, and at the same time relations between the central authorities and the authorities of territorial communities are covered. Attention is paid to the law enforcement in the development of the people’s administration, taxation and their relationship between the state entities of the investigated historical epochs. Among other things, the article is devoted to establishment of a clear link between the gradual transition of power from the bodies of the people’s rule to the central apparatus in the person of the prince and his surroundings and, as a result, the necessity of permanent resources, at the expense of which it would be possible to keep them. The article analyzes the reasons for the necessity of revenue receipts and the main types of revenue receipts of the time, as well as the bodies on which the duties of tax collection were imposed. Attention is paid to the definition of such tax characteristics as collection bodies, collection form, documentary fixing and further distribution and use of taxes. As a conclusion of the research, the author has formed a table with indication of the basic types of revenue receipts of a given period and level of decentralization in such period, and also has made generalization of the connection of these two processes.

18

The Evolution of the Concept of Fixed Establishment (“FE”) and the Digital Economy

75%

Plichta A., Mazurek U.

Krytyka Prawa. Niezależne studia nad prawem

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2019

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vol. 11

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issue 2

129-139

EN

The article aims to cover the issue of foreign entities having a “fixed establishment” in a given country. A phenomenon discussed at length in recent months, but one that entities conducting digital business seem to have not really explored in great detail in the context of determination of the principles of taxation of VAT transactions. In this article, we will attempt to analyse the definition of FE on the basis of both binding legal regulations and the existing Polish and EU judicial decisions. At the same time, we will try to answer the question about the impact of the practice of tax authorities pursued in the area of interpretation of the conditions for a FE to be established on the stability of tax settlements of taxpayers operating in the digital industry. In addition to that, the authors will also try to arrive at a balance among the current views on FE, which depict Poland from the tax administration perspective as a country with highly unstable tax practices, detached from logical arguments and unaware of the nature of business.

19

Interwencja binarna jako przykład państwowego etatyzmu w gospodarce

75%

Wojtyszyn R.

Ekonomia. Wrocław Economic Review

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2014

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vol. 20

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issue 2

23 - 44

EN

The subject of the article is the Rothbardian criticism of state interventionism in economy — specifically its binary variant. We will describe taxation and its various kinds (e.g. sales tax, income tax, corporate income tax, consumption tax), idea of progressive taxation and the concept of a neutral tax, and also the vision of a so-called fair tax. Binary intervention also includes wealth distribution, such as public spending and transfer payments, affecting real and consumption spending, with all the effects associated with social and welfare state activity. Along the teachings of Rothbard we will consider whether binary intervention is justifi ed from the point of view of praxeology and utility.

20

Polityka podatkowa gmin i miast na prawach powiatu w zakresie podatku od nieruchomości a wspieranie przedsiębiorczości przez samorząd terytorialny

75%

Korolewska M.

Studia BAS

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2014

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issue 1(37)

85-108

EN

The article looks at the links between local government tax policy related to commercial real estate and number of businesses operating in the analysed group of local government units. First, the author examines the data on local government revenues from the tax on real estate between 2007 and 2012. Next, the results of the research on the tax rate of property tax on buildings used for economic activities are presented. The research was conducted in 2012 by the Bureau of Research. In the final section, the correlation between the property tax on commercial buildings and the number of businesses operating in the area is discussed.

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Dopuszczalność opodatkowania odszkodowania uzyskanego od Skarbu Państwa w świetle standardów ochronnych Europejskiej konwencji praw człowieka

НАПРЯМИ УДОСКОНАЛЕННЯ СИСТЕМИ ДЕРЖАВНОЇ ФІНАНСОВОЇ ПІДТРИМКИ СУБ’ЄКТІВ МАЛОГО БІЗНЕСУ

Opinia prawna w sprawie opodatkowania zagranicznych firm będących właścicielami wielkich sieci handlowych (tzn. sieci sklepów wielkopowierzchniowych lub sieci mniejszych sklepów)

Zasady zwolnienia gospodarstw rolnych z podatku od spadków i darowizn

Główne problemy opodatkowania przychodu osób fizycznych z działalności rolniczej w Polsce

The Tobin tax – an idea whose time may well have come

The importance of defining corporate income tax incentive objectives in order to enhance their effectiveness

Opinia prawna na temat zgodności poselskiego projektu ustawy o zmianie ustawy o podatku akcyzowym z prawem Unii Europejskiej