The article covers the issue of cultural tourism in the social-economic aspect. It points out to the place, in the financial involvement of the country’s budget, where cultural tourism is situated. It presents its influence on the state’s revenue and labor market (tour leaders, tour reps, transport and catering companies). The research shows that the state does not treat tourism as its priority. Such an approach is contradicts the program promoting, e.g. the idea of active society, innovative economy, or the improvement of Polish tourist offer competitiveness abroad.
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In recent years most of the European countries have introduced different kinds of performance information and finally performance budgeting in order to support better public funds allocation. There is no single model of performance budgeting - it depends on each country's approach to the use of performance information in the budgetary process. This article briefly reviews the European experience with performance budgeting and explores its application in Poland since 2006. It also presents the results of the OECD 2007/8 questionnaire on performance information for 25 EU members.
Common Consolidated Corporate Tax Base (hereinafter as CCCTB) system can be introduced under enhanced cooperation or as optional in EU, thus countries not implementing the system can face the outflow of tax bases into jurisdictions applying CCCTB system, which will have the impact on EU Member States budgets. The aim of the paper is to quantify the outflow/inflow of the tax bases from/in to the Czech Republic as a result of the implementation of the CCCTB system in EU-27 and to quantify the impact on the corporate tax income revenue. The research performed in the paper revealed that the optimal implementation of CCCTB system in EU-27 except of the Czech Republic would negatively change the corporate tax base, as the loss would range between 0.77% and 6.77% of the current tax base, which represents 0.20% to 1.73% of current corporate tax revenues. Moreover, the Czech Republic can also face outflow of tax bases of the parent companies.
(Ukrainian title: Problemy i perspektivy finnsirovniya obrzovniya i nuki v ukrine v usloviyach konomicheskogo krizisa). In the article the authors had analyzed the modern education and science financing problems of Ukraine in conditions of an economic crisis. The new sources of education and science financing are offered according to the results of different countries experience study.
A characteristic feature of any excise tax is that it represents a significant component of price-settings. Expectations of the government, related to the change of the tax rate for this type of tax, consists in a presumption of the increased revenues to the state budget, even though it could bring so called lateral shift of the tax. Its impact would be a decrease in a consumption of the other commodities. The aim of article is to highlight some macroeconomic consequences of the Spirit market development in Slovakia, with an emphasis on increasing excise taxes on alcohol, its consumption, production and foreign trade balance. The attention of the authors is drawn to the fact that in addition to the high rate of tax affecting the amount of revenue collected by the state, other factors such as consumer saving, lifestyle change, counter advertising and the introduction of more stringent measures in relation to road traffic as well as pressure on imports of identical commodities from abroad, can equally affect state revenue.
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