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1

Reimbursement of excise duty on minerals oils

Jaśkiewicz M., Hammer J., Poliak M., Więckowski D.

New Trends in Production Engineering

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2018

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Vol. 1, Iss. 1

191--196

EN

Enterprise in the EU is currently a single market business, but on which the conditions are not completely unified. In the case of mineral oil excise duty a minimum level of taxation is set by EU rules, but individual states do not strictly prescribe a specific rate of tax. It is a fact for international road transport, that there are states on the route of transport, where it is preferable to pump fuel. Because the mineral oil tax is an income of state budget in concrete state, is good for the state, if the carrier pumps fuel on the territory of that state. For carriers who only drive within the country the higher tax rate is more advantageous in terms of choice. For this reason, some EU countries apply for the selected group of entrepreneurs, the refund of excise duty due to the use of carriers in their territory and to achieve higher tax deduction in cumulative terms. The purpose of this contribution is to identify the possibilities for refunding excise duty in the Slovak Republic and to propose a procedure for assessing the effects of the refund of excise duty on mineral oils.

2

Choosing a lawyer as a special case of self-insurance-cum-protection

Dudziński P.

Mathematica Applicanda

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2013

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Vol. 41, No. 2

171--184

EN

We consider the problem of choosing a lawyer as a particular case of selfinsurance- cum-protection (SICP) when the lawyer’s costs are covered in the case of victory. This problem was introduced by Sevi and Yafil (2005) in the context of selfprotection (SP), with the assumption that the size of a loss does not depend on the level of effort (expenditure on a lawyer). In this paper we drop that assumption and our model considers the possibility that both the loss and probability of incurring a loss depend on effort. We compare the optimal effort in our case with the standard one and prove that, according to the modified model of SICP, repayment is a good incentive to invest more. We also show that, unlike in the standard cases of SP and SICP, the level of effort is monotone in the level of risk aversion. We prove that, according to our model, decreasing absolute risk aversion (DARA) implies that a lawyer’s service is a normal good, which is intuitive. We show that for a certain type of increase in risk aversion, the reimbursement effect is stronger than the risk aversion effect. For other changes in risk aversion, there is a probability threshold such that if the probability of a loss is below that level, then the risk-aversion effect prevails. For higher initial probabilities, the reimbursement effect is stronger.

PL

Analizujemy decyzje o wyborze prawnika jako szczególnym przypadku samoubezpieczenia z ochroną, gdy koszt prawnika zostanie spłacony w przypadku wygrania procesu. Problem został wprowadzony przez Sevi i Yafil(2005) w kontekście obrony, która wymaga założenia, że wielkość strat nie zależy od wysiłku (poziom wydatków na adwokata ).

3

Błędne założenia przy ubieganiu się o dotacje

Szymczak A.

Napędy i Sterowanie

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2008

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R. 10, nr 9

88-90

PL

Wizja refundacji nawet do 70% wydatków inwestycyjnych kusi przedsiębiorców. Akcja promocyjna dotacji prowadzona przez instytucje, banki i firmy konsultingowe właśnie zbiera swoje żniwo. Tymczasem wiele pomysłów przedsiębiorców z góry skazanych jest na fiasko, gdyż sposób konstrukcji programów jest specyficzny. Istnieje wiele błędnych strategii związanych z aplikowaniem o środki unijne.