Search scope: All publications
Results for “tax policy”: 4.
Article 2017
Authors / editors: Adam Adamczyk, Dawid Dawidowicz
Published in: Ekonomiczne Problemy Usług
The purpose of the article is to answer the question whether the voivodeship cities sig¬nificantly differentiate the rates of property tax and what factors can influence on differences in the property tax rates. In the study were used the Pearson's correlation coefficient and War…
DOI: 10.18276/epu.2017.129-02 · ISSN: 1896-382X
Article 2016
Authors / editors: Alicja Brodzka
Published in: Finanse, Rynki Finansowe, Ubezpieczenia
The main purpose of the article is analyzing the EU black list initiative, aimed at neutralizing the influence of tax havens. The paper presents the Polish procedures of establishing the national black list and the mechanism of creating the 2015 pan-European list of countries tha…
DOI: 10.18276/frfu.2016.4.82/1-73 · ISSN: 2450-7741
Article 2016
Authors / editors: Małgorzata Mazurek-Chwiejczak
Published in: Finanse, Rynki Finansowe, Ubezpieczenia
The aim of the article is to identify major trends in OECD countries tax systems in terms of the stimulating function realisation and to indicate – on that basis – features of the optimal tax system in terms of economic efficiency. In the article there has been used the descripti…
DOI: 10.18276/frfu.2016.4.82/1-65 · ISSN: 2450-7741
Article 2016
Authors / editors: Beata Zofia Filipiak
Published in: Finanse, Rynki Finansowe, Ubezpieczenia
Purpose – Assessment of the possibilities and the use of fiscal instruments by the municipality and determine the current and potential impact of the use of these instruments from the point of view of the budget. Design/methodology/approach – The study group used conventional met…
DOI: 10.18276/frfu.2016.5.83/1-16 · ISSN: 2450-7741