Wyniki wyszukiwania - Biblioteka Nauki

1

Wytyczne przeprowadzania powszechnej taksacji nieruchomości (projekt)

100%

Telega T. , Bojar Z. , Adamczewski Z.

Przegląd Geodezyjny

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2002

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tom R. 74, nr 6

6-11

2

Taksacja nieruchomości w Szwecji. Cz. IV

100%

Sundquist A.

Przegląd Geodezyjny

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2002

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tom R. 74, nr 5

3-9

3

Taksacja nieruchomości w Szwecji. Cz. V

100%

Sundquist A.

Przegląd Geodezyjny

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2002

|

tom R. 74, nr 6

3-6

4

Taksacja nieruchomości w Szwecji. Cz. III

100%

Sundquist A.

Przegląd Geodezyjny

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2002

|

tom R. 74, nr 4

3-8

5

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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tom 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.

6

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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tom 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.

7

Główne problemy opodatkowania przychodu osób fizycznych z działalności rolniczej w Polsce

100%

Burzec M. , Smoleń P.

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nr 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.

8

Powszechna taksacja nieruchomości

100%

Telega T. , Źróbek S.

Przegląd Geodezyjny

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2000

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tom R. 72, nr 2

10-13

9

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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tom 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.

10

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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tom 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).

11

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

100%

Mirek I.

|

nr 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.

12

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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nr 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.

13

Taxation of the use of forest resources: the case of the russian federation

100%

Grinkevich A. , Grinkevich L. S. , Bobek S. , Tominc P.

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tom vol. 62, nr 204

171--186

EN

Our research is driven by the fact that only a small part of the forest resources in the Russian Federation is economically effectively used. Therefore, the main contribution of this paper is the construction of a model for calculating forest rents, a model that includes elements for achieving efficient and sustainable forest management. The model is based on an analysis of the weaknesses of the existing forest management systems, the identified advantages of various existing methodological approaches, and consideration of certain specificities of forest wealth in the Russian Federation. The model is based on a calculated forest rent, which is, for the amount above the minimum rent, based on different determinants, both regionally specific as well as related to the specifics of the forest’s uses, rate of utilization, sustainability of methods, forest reproduction and others.

14

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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tom 53

|

nr 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.

15

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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nr 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.

16

Calculation and justification of land tax and rent for the land used for the parking of vehicles on public lands

88%

Sidorenko V. , Malashevskyi M. , Kuzin N. , Palamar A. , Malanchuk M.

|

17

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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nr 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.

18

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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tom 9

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nr 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.

19

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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nr 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.

20

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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tom 15

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nr 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.