Wyniki wyszukiwania - Biblioteka Nauki

1

Domykanie luki podatkowej jako odpowiedź na potrzeby budżetowe w UE

100%

Baran B.

Studia Ekonomiczne

|

2018

|

tom 347

34-43

PL

Luka podatkowa jest zjawiskiem powszechnym, lecz w wielu krajach osiągnęła znaczące rozmiary, poważnie uszczuplając wpływy budżetowe. Poszukując źródeł dodatkowych wpływów, a jednocześnie chcąc uniknąć wprowadzania nowych danin, państwa starają się zwiększyć efektywność obciążeń fiskalnych. Celem artykułu jest omówienie charakteru zjawiska luki podatkowej, porównanie jej poziomu w krajach UE oraz zaprezentowanie kierunków działań zmierzających do poprawy ściągalności podatków.

EN

The tax gap is widespread but in many countries it has reached considerable proportions, reducing budget revenues. Looking for budgetary sources and at the same time wanting to avoid introducing new taxes, states are trying to increase the efficiency of fiscal burdens. The aim of the article is to discuss the nature of the tax gaps phenomenon, to compare its level in the EU countries and to show the direction of actions aimed at improving tax collection.

2

Dochód gwarantowany w kontekście wyzwań społeczno-gospodarczych państwa dobrobytu

100%

Baran B.

Studia Ekonomiczne

|

2017

|

tom 310

91-100

PL

Welfare state to koncepcja, zgodnie z którą państwo angażuje się nie tylko w sprawy opieki i pomocy społecznej, ale też w szeroki zakres spraw dotyczących dobrobytu swoich obywateli. Welfare state stanowi ważny i cenny element tradycyjnego państwa narodowego w UE, ale zmiany zachodzące w globalnej gospodarce wymuszają rewizję jego założeń oraz rozwiązań. W artykule omówiono najważniejsze wyzwania, przed jakimi stoją obecnie państwa dobrobytu i zaprezentowano koncepcję dochodu gwarantowanego (Basic Income Guarantee – BIG) jako propozycję ideologicznej oraz systemowej zmiany społeczno-ekonomicznej.

EN

Welfare state is a concept according to which the state is involved not only in the matter of care and social assistance of its citizens, but also in a wide range of issues concerning their well-being. The welfare state is an important and valuable element of the european countries, but due to the accelerating rate of socio-economic changes, the new questions have arisen – first one about the validity of assumptions from the midtwentieth century and the second – about the effectiveness of the welfare state. The article discusses the main challenges facing the welfare state and presents the concept of a guaranteed income (Basic Income Guarantee – BIG), a proposal which can change its ideology.

3

SUPPORT FOR RENEWABLE ENERGY IN GERMANY AS AN EXAMPLE OF EFFECTIVE PUBLIC POLICY

100%

Baran B.

|

2015

|

tom 6

|

nr 2

143-158

EN

This article aims to analyze the process of energy transformation in Germany and renewable energy state support as an example of a strategic and effective policy. Energy transition in Germany, which leads to replacement of conventional energy with renewable sources and increase of energy efficiency is a long-term project requiring a strong state intervention. This project is supported with European Union green energy policy giving favorable legal and institutional framework for green technologies development. The process of energy transformation in Germany started more than two decades ago and nowadays this economy benefits from growing number of new jobs and export of high-tech products. The article analyzes the concept of "green growth" in the EU, which is both determinant and the effect of energy transformation in Germany. It discusses support mechanisms and instruments for German green energy sector, transformation goals in that area, financing sources and the most important economic effects.

4

Budgetary Discipline and Internal Devaluation – Estonian Method to Overcome the Crisis

100%

Baran B.

Equilibrium. Quarterly Journal of Economics and Economic Policy

|

2014

|

tom 9

|

nr 2

9-23

EN

The purpose of this article is to outline the main reasons and effects of the Estonian adjustments in response to the global financial and economic crisis. Estonia chose significant budgetary savings, in contrast with most other countries stimulating their economies by expansionary fiscal policy and leading to fiscal imbalances and growing public debts. Estonia did not carry out a devaluation of its currency, but restored competitiveness through internal devaluation. This strategy allowed Estonia to maintain a fixed exchange rate, fulfill the Maastricht criteria and adopt the single currency. As a result, Estonia has increased the stability of its economy, restoring and enhancing confidence among investors. At the same time, the Estonian strategy confirmed the existence of non-Keynesian effects – the positive economic results of public spending reduction.