Wyniki wyszukiwania - Biblioteka Nauki

1

Koszty postepowania administracyjnego

100%

Kubacki P.

|

2005

|

nr 07-08

47-48

2

Określenie wielkości standardowych kosztów administracyjnych nadleśnictw na podstawie wskaźnika stopnia trudności gospodarowania

88%

Kocel J. , Kwiecien R. , Wysocka-Fijorek E. , Mionskowski M. , Garbacz M.

|

nr 02

EN

The paper presents the results of the standardization of administrative costs of forest districts using the Management Difficulty Index (STG) for forest districts. It discusses the basis for the structuring of the STG for forest districts as well as standardization of administrative costs of the regional directorates of the State Forests using the source data from 2014. The source data for the administrative costs incurred by forest districts as well as the data on natural−forest conditions and annual economic tasks of forest districts were obtained from the State Forests Information System database for all forest districts in the country, the Bureau for Forest Management and Geodesy and the Forest Data Bank. Information on the social environment of forest districts was obtained from the Local Data Bank of the Central Statistical Office and the data on the number of cases of theft and damage to forests directly from forest districts. The obtained results indicate that the index value calculated for the regional directorates of the State Forests (RDSF) was determined by the number of subordinate forest districts and index values obtained by them. The highest STG value in 2014 was reported for: Katowice RDSF – 153.43, Szczecin RDSF – 145.2 and Wrocław RDSF – 128.7 points. The lowest STG value was recorded in the Warsaw RDSF – 49.39, Kraków RDSF – 53.14 and Gdańsk RDSF – 64.02 points. The calculated differences between the total administrative costs incurred by forest districts and the total standard administrative costs calculated on the basis of the mean value of 1 point of STG for forest districts in the State Forests for 2014 allowed dividing the regional directorates of the State Forests into two groups. The first one consists of 10 regional directorates, whose total actual administrative activity costs were lower than total standard administrative costs (negative values). The other group consists of 7 regional directorates, whose total standard administrative costs were lower than actual costs incurred in 2014 (positive values). STG indices for forest districts can be successfully used to standardize the total costs of forest districts. They should be a helpful tool in developing more objective methods of shaping the employment level in forest districts taking into account natural−forest conditions and economic tasks being implemented in these organizational units.

3

„Uszczelnianie systemu VAT” – próba oceny skuteczności podjętego wysiłku legislacyjnego i organizacyjnego

75%

Bełdzikowski M.

|

nr 3

111-148

EN

This paper essentially concentrates on legislative and administrative activities aimed to increase fiscal effectivity Value Added Tax. Main attention was focused on “anti-fraud efforts” implemented after year 2015. The main research question is as follows: whether the aim of “tightening up VAT system” was achieved and what was the cost. The cost “tightening up VAT system” was especially of additional tax burden – administrative cost levied on taxpayers. The purpose of the article is to take an attempt to answer to that question by the analysis of legislative and administrative measures and the cost/effect outcome of the measures implementation.

PL

Artykuł koncentruje się na przebiegu działań legislacyjnych i organizacyjnych mających na celu zwiększenie wydajności fiskalnej podatku od towarów i usług, podejmowanych w szczególności po 2015 roku. Główne pytanie badawcze dotyczy realizacji celów postawionych przez inicjatorów procesu „uszczelniania podatku VAT” oraz kosztów tego procesu. Jako koszty procesu zostały wskazane koszty pozafiskalne ponoszone przez podatników, w postaci obciążeń administracyjnych. Celem opracowania jest próba odpowiedzi na pytanie badawcze poprzez przedstawienie genezy, obecnego stanu oraz próby oceny w kategorii koszt/efekt wprowadzonych zmian legislacyjnych i organizacyjnych.

4

Koszty nadleśnictwa a zadania ustawowe

75%

Czarnecki J. , Glura J. , Ankudo-Jankowska A.

Acta Scientiarum Polonorum. Silvarum Colendarum Ratio et Industria Lignaria

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2016

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tom 15

|

nr 4

5

Metoda standaryzacji kosztów administracyjnych nadleśnictw z wykorzystaniem stopnia trudności gospodarowania

75%

Kocel J. , Kwiecien R. , Mionskowski M. , Garbacz M.

|

nr 03

EN

The article presents a method to standardize the administrative costs of forest districts using the management difficulty level index (STG). The scope of the study included the development of a revised structure of the STG for forest districts, comparison of the substantive and statistical factors that shape the level of administrative costs being incurred by forest districts with partial indicators that form the STG index, the development of the methods for determining the standard administrative costs of forest districts using the STG, and the selection of a method to be applied in the financial and economic practice of the State Forests. The source data for the administrative costs incurred by forest districts, as well as the data on the natural−forest conditions and annual economic tasks of the forest districts were obtained from the State Forests Information System databases for all the forests districts in Poland and from the Bureau for Forest Management and Geodesy. Information about the social environment of the forest districts was obtained from the Local Data Bank of the Central Statistical Office in Poland. In the methodological assumptions concerning the development of a method for shaping the level of administrative costs of the forest districts, two variants were adopted. The structuring of the STG for forest districts, as a tool to standardize administrative costs of forest districts, adopts the 'sum of relative values' method, where relative values of individual partial indicators (six simple and five complex ones) are obtained by dividing the absolute values of a specific indicator by the maximum value of this indicator for the whole population The obtained results of calculating the level of standard administrative costs of forest districts in two variants were similar. For the sake of clarity, simple mathematical formulas, and the ease of use by organizational units of the State Forests, the administrative cost standardization method based on the calculated average value of 1 item of the STG for forest districts per a given administrative cost group in the State Forests was used to build a makeshift of the State Forests plan for 2014−2016.

6

Uszczelnianie podatku od towarów i usług z perspektywy podatnika

63%

Bełdzikowski M.

|

2021

|

tom 61

|

nr 4

49-58

EN

The changes in value added tax legislation creates the costs for the taxpayers. Most researchers focused on the increase of VAT income as the results of changes in tax law. The scale of changes in value added tax, especially after 2015, had an unprecedented impact on the situation of taxpayers. This was reflected in a number of official documents, such as the Regulatory Impact Assessment of draft legal acts or international organizations analyzes. This makes it possible to set a research goal consisting in determining the impact of tax changes aimed on increase budget income on the costs of this process borne by taxpayers. The analysis of studies and statistical data was used, to achieve the research goal. It is seems that the of the regulatory environment for VAT taxpayers in Poland, has deteriorate and indicates a clear increase the costs of VAT collection for its taxpayers.

PL

Koszty ponoszone przez podatników w wyniku „uszczelniania” podatku od towarów i usług pozostają w cieniu badań nad wzrostem wpływu z podatku VAT. Skala zmian w podatku od towarów i usług, szczególnie po 2015 roku, w sposób bezprecedensowy wpłynęła na sytuację podatników. Znalazło to odbicie w szeregu oficjalnych dokumentach, takich jak np. oceny skutków regulacji projektów aktów prawnych czy analizach przygotowywanych przez organizacje międzynarodowe. Pozwala to sięgnąć po efekty prac organizacji międzynarodowych w tym zakresie i dokonać unikalnego porównania Polski z innymi krajami. Umożliwia to postawienie celu badawczego polegającego na ustaleniu wpływu „uszczelniania podatku” na koszty tego procesu ponoszone przez podatników. Dla jego realizacji posłużono się analizą opracowań i danych statystycznych. Wydają się one jednoznacznie wskazywać na pogorszenie się środowiska regulacyjnego dla podatników VAT w Polsce, co wskazuje na wyraźny wzrost kosztów poboru podatku VAT dla jego płatników.

7

Analiza ekonomiczna gospodarki przeszłej w planie urządzenia lasu

63%

Wysocka-Fijorek E.

|

tom 163

|

nr 02

EN

The State Forests, National Forest Holding, is increasingly burdened with the costs of nature protection, recreational development and certification. As a consequence, there is an increase in costs and limitations in forest management. The emphasis is also on different social and environmental functions, and as a result, income from the sale of wood becomes smaller. The aim of the study is to verify the concept of an analysis of the past economy in conditions of variable costs of forest administration and production (period of 10 years), which is the basis of looking for solutions to improve the efficiency of financial management at the level of the forest district. The case study was based on the forest district located in Regional Directorate of the State Forests in Krakow (southern Poland). The current forest management plan is valid for 2014−2023 period. The analysis of the past economy covers the years 2005−2014, that was nine years of validity of the previous plan of the forest management plan and the first year of validity of the current plan. Issues discussed include: cost and revenue analysis, timber sales, forest management, employment and wages, side−line activities, infrastructure management, maintenance of supervision over forests of other forms of ownership or cash flows of forest funds. Described forest district is an administrative unit with a small forest area and a large fragmentation of forest complexes. The level of the deficit was not significant, and in recent years has been decreasing. In the period under analysis, the increase in costs was proportional to the increase in revenues. The share of administrative activity costs remained at a similar level. Administrative expenses were higher than the costs of core operations. The low level of primary activity costs resulted mainly from low investment outlays. Investments in road infrastructure may be connected with increasing the attractiveness of the entity in the eyes of wood buyers and, consequently, an increase in the prices of wood raw material. In the period under analysis, the forest district undertook activities aimed at optimizing the employment. These activities led to a significant reduction in the number of employees.

8

Ocena funkcjonowania różnych typów spółek leśnych w warunkach zmiennych kosztów administracji i produkcji leśnej

63%

Wysocka-Fijorek E.

|

tom 78

|

nr 1

EN

This paper contributes to the ongoing discussion on the improvement of private forest management in Poland. It examines characteristics of various types of forestry companies encompassing either completely private forests or a mixture of private and state-owned forests. Different possibilities for operating private and state-owned forestry companies were examined. The assessment of forestry companies was carried out for three categories based on forest inventory data and economic information. Each of the categories contained three different types of forestry companies classified as follows: I – companies managing private forests only, II – companies managing both private and state-owned forests (e.g. those managed by a state-run forest district), III – the same as in II but assuming minimal costs. The different types of forestry companies were then subjected to a more detailed analysis with respect to the following factors: A – only their own administrative costs, B – administrative costs and overheads assumed to be the same as in the State Forests, C – overheads assumed to be the same as in the State Forests but administrative costs are calculated as in A. For each of the scenarios, income, costs and revenues were calculated. The different types of forestry companies established above also allowed for an assessment of the used data and their collection. In conclusion, incomes of the forestry companies were generally low due to forest stands being managed by companies. Only in scenario A, which assumes very low management costs, did each of the company types gain revenues. This means that the main direction for the development of forestry companies should be to maintain low management costs.

9

Podatki ekologiczne a system handlu uprawnieniami do emisji - zagadnienia teoretyczne

63%

Ptak M.

Ekonomia i Środowisko

|

2012

|

nr 1

10

Spojrzenie na koszty i ich podzial w lesnictwie

63%

Magiera K.

|

nr 03

26-29

11

Koszty edukacji przyrodniczo-leśnej oraz zagospodarowania rekreacyjnego w LKP Puszcza Białowieska

63%

Janeczko K. , Mandziuk A.

|

nr 1[24]

12

Relacje miedzy kwalifikacjami nadlesniczego i warunkami gospodarczymi a wynikiem dzialalnosci nadlesnictwa

63%

Radecki A. M.

Leśne Prace Badawcze

|

2009

|

tom 70

|

nr 3

223-239

13

Ochrona prawna odmian roślin (cz.I)

63%

Pabiniak J. , Kaminski A.

|

nr 05

14

4 tony dzika miesiecznie

50%

Teer M.

Brać Łowiecka

|

2002

|

nr 05

12