The paper presents model solutions of the financial consequences of replacing farming tax with income-tax in farms with different types of activity in “Greater Poland and Silesia” region. Farmers from “dairy cattle” farms would in vast majority pay higher income tax than farming tax, the highest in the groups with area 75-125 hectare. However, farms with “granivores” agricultural type there as no income subject to taxation. In remaining area groups of farms of this type, the income tax amount grew proportionally to decrease in cropland area, and was higher than the amount of farming tax. It may result from higher intensity of the production due to usage of purchased protein feeds, what contributes to attaining additional income irrespective of the possessed area of cropland. In “mixed crops and livestock” type of agricultural farms the majority of area groups did not record taxable income. It was established that in the researched farms their agricultural type and cropland area importantly differentiates the relations between the current tax amount and the income tax amount. Possible introduction of farm income tax should take into account consequences for district (gmina) budgets in investigated region.
The objective of the article is to delineate the role of insurance in alleviating the financial ramifications of natural disasters. To achieve this objective, two research questions were formulated: 1) What are the magnitude and economic implications of natural disasters? 2) How does disaster insurance contribute to the process of asset reconstruction? In preparing the article, the authors conducted a review of literature pertaining to the subject matter and analysed secondary data sourced from reports and publications of international institutions and organisations involved in addressing the financial impact of natural disasters. Limitations of the conducted research include variations in the scale and impact of disasters across different countries, leading to a lack of uniform legal frameworks regarding the utilisation of insurance in mitigating the financial fallout of natural disasters.
PL
Głównym celem artykułu jest wskazanie na rolę ubezpieczeń w łagodzeniu finansowych skutków katastrof naturalnych. Aby zrealizować cel postawiono dwa pytania badawcze: 1) Jaka jest skala i konsekwencje dla gospodarki katastrof naturalnych? 2) Jaka jest rola ubezpieczeń od klęsk żywiołowych w procesie odtworzenia majątku? Przygotowując artykuł, Autorzy wykorzystali analizę literatury przedmiotu, analizę danych wtórnych zamieszczonych w raportach i publikacjach międzynarodowych instytucji i organizacji zajmujących się problematyką łagodzenia finansowych skutków katastrof naturalnych. W ramach ograniczeń przeprowadzonych badań należy wskazać na skalę i oddziaływanie klęsk w zależności od kraju, co wpływa na brak jednorodnych rozwiązań prawnych w aspekcie zastosowania ubezpieczeń w łagodzeniu skutków finansowych katastrof naturalnych.