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    Wyświetlanie 1-5 z 5
    Tytuł:
    Rewolucja militarna jako czynnik modernizacyjny skarbowości w Królestwie Polskim i Wielkim Księstwie Litewskim – przykład wojny inflanckiej (1557–1570)
    The military revolution as a factor modernising the finances in the Kingdom of Poland and the Grand Duchy of Lithuania – the example of the Livonian War, 1557–1570
    Autorzy:
    Guzowski, Piotr
    Łopatecki, Karol
    Poniat, Radosław
    Powiązania:
    https://bibliotekanauki.pl/articles/29519719.pdf
    Data publikacji:
    2022
    Wydawca:
    Polska Akademia Nauk. Instytut Historii im. Tadeusza Manteuffla PAN w Warszawie
    Tematy:
    rewolucja militarna
    wojna północna 1557–1570
    reformy skarbowe
    military revolution
    Northern War 1557–1570
    fiscal reforms
    Opis:
    Celem artykułu jest zaprezentowanie nowych wyliczeń kosztów I wojny północnej (1557–1570) poniesionych przez stronę litewską, polską i pruską. W tekście zwrócono uwagę na fakt, że wydatki wojenne poniesione na armię zaciężną i koszty jej obsługi pociągnęły za sobą reformy instytucjonalne zarówno w Koronie, jak Wielkim Księstwie Litewskim. Wśród nich najważniejsze były zmiany w systemie podatkowym i sposobie zarządzania domeną monarszą. Nadzwyczajny koszt wojny był jedną z przyczyn zawarcia w 1569 r. unii w Lublinie.
    This study aims to present new calculations of the costs of the First Northern War (1557–1570) incurred by Lithuania, Poland, and Prussia. The article draws attention to the fact that the war expenditures on the mercenary troops and the costs of their maintenance resulted in institutional reforms in the Polish Crown and the Grand Duchy of Lithuania. Most important among them were the changes in the tax system, and the management of the royal demesne. The tremendous cost of the war was one of the reasons for the Union of Lublin in 1569.
    Źródło:
    Roczniki Dziejów Społecznych i Gospodarczych; 2022, 83, Spec.; 99-149
    0080-3634
    Pojawia się w:
    Roczniki Dziejów Społecznych i Gospodarczych
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
    Tytuł:
    The Polish Deal’s changes to the tax system versus the compatibility of fiscal policy goals
    Autorzy:
    Guziejewska, Beata
    Witczak, Izabela
    Powiązania:
    https://bibliotekanauki.pl/articles/2123353.pdf
    Data publikacji:
    2022
    Wydawca:
    Uniwersytet w Białymstoku. Wydawnictwo Uniwersytetu w Białymstoku
    Tematy:
    taxes
    fiscal policy
    redistribution
    tax reforms
    Opis:
    Purpose – An evaluation of changes in the Polish tax system resulting from the governmental prog-ramme called the Polish Deal and an analysis of their consequences for taxpayers with respect to the objectives of a rational and coherent tax system. Research method – A critical analysis of the pertinent literature and tax laws. Conclusions are formu-lated using a deductive method drawing on the achievements of tax theory and the analysis of tax laws. Results – The tax system changes contained in the Polish Deal do not constitute a full-scale reform of the tax system. They were hastily introduced without a thorough analysis of their economic, finan-cial and social consequences. It is disputable whether they will make the tax system fairer as intended and their effects will only be known in the future. Also, they do not ensure compatibility between direct and indirect taxes and do not support the stability of the tax system. Originality/value/implications/recommendations – Tax system changes that are ill-conceived and disre-gard the redistributive function of taxes may have consequences other than expected. The main out-come of a tax system revision should be the compatibility between all fiscal policy goals rather than between some of its elements and the stability and transparency of tax laws.
    Źródło:
    Optimum. Economic Studies; 2022, 2(108); 95-109
    1506-7637
    Pojawia się w:
    Optimum. Economic Studies
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
    Tytuł:
    Russian oil and gas industry on the eve of changes
    Autorzy:
    Kosowska, K.
    Kosowski, P.
    Powiązania:
    https://bibliotekanauki.pl/articles/298920.pdf
    Data publikacji:
    2017
    Wydawca:
    Akademia Górniczo-Hutnicza im. Stanisława Staszica w Krakowie. Wydawnictwo AGH
    Tematy:
    Russia
    oil industry
    economy
    reforms
    fiscal policy
    Opis:
    In 2016 Russia’s oil and gas industry celebrated 150th anniversary of its creation. It was a breakthrough moment in the history of Russian economy’s development due to two main rea-sons: firstly, it was a strong impulse to develop the national oil industry, secondly, a proof of huge technological potential of Russia. Today, when oil industry is at its best technological revolution, Russian oil sector loses to its competitors due to the lack of any reforms for two decades. But it is still the most important part of Russian economy - income from export of raw materials (mainly crude oil) has been a crucial part of federal budget (around 50%) which allows to subsidize other branches of economy. In the coming years Russia’s oil sector will have to face many challenges, both external (low oil price, sanctions) and internal (reducing production level, tax reforms). It is highly probable that despite negative experience of economic crisis, Russia’s authorities will not resign from the perception of oil sector as a driving force of the national economy. But Russia should find and develop other tradable industries or its long-term economic prospect will not be optimistic.
    Źródło:
    AGH Drilling, Oil, Gas; 2017, 34, 1; 49-65
    2299-4157
    2300-7052
    Pojawia się w:
    AGH Drilling, Oil, Gas
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
    Tytuł:
    Quality of Public Finances and Economic Growth
    Autorzy:
    Halmai, Péter
    Vásáry, Viktória
    Powiązania:
    https://bibliotekanauki.pl/articles/659513.pdf
    Data publikacji:
    2010
    Wydawca:
    Uniwersytet Łódzki. Wydawnictwo Uniwersytetu Łódzkiego
    Tematy:
    fiscal sustainability
    quality of public finances
    economic growth
    structural reforms
    Opis:
    Fiscal sustainability is considered as a fundamental requirement of economic growth. The paper studies this topic regarding the EU Member States, especially the new ones. The ageing society of the EU countries results in growing dependency ratio and growing agerelated budget expenditure as implicit requirements. All these require the maintenance of the current state debt ratio and a permanent budget adjustment. The differences among Member States are significant, the country risks are diverse. In certain countries unsustainable public finances -sustainability gap – might evolve. Sustainable public finances are considered of special importance in the system of the EMU. Due to the lack of exchange rates, risk premia it comes to the spill-over of fiscal sustainability problems. Besides the reduction in state debt the creation of sustainable public finances requires employment and productivity growth, and the reforms of age-related expenditure. The quality of public finances requires the joint observance of several dimensions: long-term sustainability, stabilization (demand shocks), adjustment (effects of supply shocks) and the promotion of long-term growth are of outstanding importance. Main factors of the quality of public finances are the size of government, the level of deficit and state debt, composition of public spending, the structure of the tax system, and the fiscal governance and regulation. The Economic and Monetary Union itself has not forced out the necessary reforms yet. The fundamental public finance reforms are, however, unavoidable. In the ageing society there is a growing need for forward-looking policies. The integrated structural reforms that could contribute to the promotion of the potential growth might bring permanent solutions.
    Źródło:
    Acta Universitatis Lodziensis. Folia Oeconomica; 2010, 241
    0208-6018
    2353-7663
    Pojawia się w:
    Acta Universitatis Lodziensis. Folia Oeconomica
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
    Tytuł:
    Doświadczenia z reform fiskalnych w okresie tworzenia Unii Gospodarczej i Walutowej
    The Fiscal Reform Experience of the Early Days of the Economic and Monetary Union
    Autorzy:
    Gajewski, Paweł
    Powiązania:
    https://bibliotekanauki.pl/articles/574273.pdf
    Data publikacji:
    2011-02-28
    Wydawca:
    Szkoła Główna Handlowa w Warszawie. Kolegium Analiz Ekonomicznych
    Tematy:
    eurozone
    Stability and Growth Pact
    Economic and Monetary Union
    fiscal policy
    consolidation
    reforms
    Opis:
    The author analyzes the experience of fiscal reforms carried out in the European Union after the adoption of the Maastricht Treaty in 1992. The treaty provides for what are called convergence criteria for countries aspiring to join the eurozone. After the treaty was signed a period of fiscal adjustments began in Europe. In the following years, individual countries pursued different strategies and attained different results in the process. The article aspires to be a source of information for those seeking to develop an optimal reform strategy for Poland-now that the Polish government has clearly stated that Poland should become part of the euro zone in the future. Using statistical data, Gajewski discusses how the convergence criteria adopted in the Maastricht Treaty (reference values for the deficit and public debt) influence fiscal policy in terms of the effectiveness of the strategy for adjusting government revenue and expenditure. It turns out that the fiscal convergence criterion could increase the pro-cyclical aspect of fiscal policy in the period directly preceding the launch of the third stage of the Economic and Monetary Union and in the first few years of the system’s functioning, Gajewski says. His research confirms earlier findings that effectively bringing down the deficit below the reference level requires focusing one’s efforts on the expenditure rather than revenue side of the budget. This may be because limiting expenditure calls for more comprehensive reforms covering structural changes and increased effectiveness of available resources. According to Gajewski, countries that have met the fiscal criterion by limiting expenditure generally took longer to meet this criterion and had a higher budget balance on average, during the period of the eurozone’s functioning, than countries that focused their strategies on the revenue side of the budget and stopgap measures. The author concludesthat the adopted strategy for public finance consolidation had far-reaching consequences for the competitiveness of individual countries and may have been one of the main causes behind the crisis, which hit the eurozone in 2008.
    Źródło:
    Gospodarka Narodowa. The Polish Journal of Economics; 2011, 245, 1-2; 43-62
    2300-5238
    Pojawia się w:
    Gospodarka Narodowa. The Polish Journal of Economics
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
      Wyświetlanie 1-5 z 5

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