Autor: Otczyk, Grzegorz - Katalog OPAC zbiorów

Skocz do pozycji: 1.

Tytuł:: Problemy efektywnego zarządzania długiem samorządowym
Problems of effective local government debt management
Autorzy:: Otczyk, Grzegorz
Felis, Paweł
Powiązania:: https://bibliotekanauki.pl/articles/2197341.pdf
Data publikacji:: 2021
Wydawca:: Kancelaria Sejmu. Biuro Analiz Sejmowych
Tematy:: local government
budget deficit
local government debt
effectiveness of debt management
local development
Opis:: The article presents the issues of effective management of local government debt. Local government debt can be seen as an effect of accumulated budget inequality. The considerations in the article concern the analysis of the sources of financing the activities of local government units and the effectiveness of their use in the context of maintaining an appropriate level of liquidity and meeting statutory standards. For this purpose, financial data of local government units for the years 2010–2020 were examined. The study was enriched with the results of research on the budget policy of municipalities on which the authors worked in previous years. It made it possible to trace the tendencies in the field of debt policy in local government units and to establish the challenges faced by representatives of local government authorities.
Źródło:: Studia BAS; 2021, 4(68); 171-194
2080-2404
2082-0658
Pojawia się w:: Studia BAS
Dostawca treści:: Biblioteka Nauki

Artykuł

Skocz do pozycji: 2.

Tytuł:: Zróżnicowanie fiskalnych skutków gminnej polityki podatkowej w Polsce
Diversity of fiscal consequences of municipal tax policy in Poland
Autorzy:: Felis, Paweł
Otczyk, Grzegorz
Powiązania:: https://bibliotekanauki.pl/articles/2196947.pdf
Data publikacji:: 2021
Wydawca:: Kancelaria Sejmu. Biuro Analiz Sejmowych
Tematy:: local government in Poland
municipalities
local taxes in Poland
local tax policy
tax control
Opis:: The article explores the subject of diversification of local tax policy and its fiscal consequences in Poland in 2007–2019. It focuses on various types of municipalities and tax governance tools they use (establishing tax rates, applying tax exemptions and non-statutory reliefs). The analysed taxes include immovable property taxes (property tax, agricultural tax) and movable property ones (tax on means of transport). Theoretical and empirical analyses confirmed the hypotheses. Polish municipalities utilize tax governance tools on a small scale and their taxation policies differ depending on the category of local tax and the type of municipality.
Źródło:: Studia BAS; 2021, 1(65); 77-102
2080-2404
2082-0658
Pojawia się w:: Studia BAS
Dostawca treści:: Biblioteka Nauki

Artykuł

Skocz do pozycji: 3.

Tytuł:: Diagnoza i ocena wybranych kierunków zmian opodatkowania nieruchomości mieszkaniowych w Polsce
Diagnosis and assessment of selected directions of changes in residential real estate taxation in Poland
Autorzy:: Felis, Paweł
Bernardelli, Michał
Bem, Agnieszka
Makowska, Anita
Kowalska, Milena
Otczyk, Grzegorz
Powiązania:: https://bibliotekanauki.pl/articles/26917823.pdf
Data publikacji:: 2023
Wydawca:: Kancelaria Sejmu. Biuro Analiz Sejmowych
Tematy:: property tax
value property tax
vacant property tax
tax on subsequent properties
taxation of housing funds
Opis:: The property tax system in Poland has not been significantly reformed over the last 30 years. The article presents arguments for and against introducing selected solutions in Poland (such as value property tax, vacant property tax, tax on subsequent properties and taxation of housing funds). It aims to explain the influence of each solution on the real estate market and to indicate budgetary consequences for local government units.
Źródło:: Studia BAS; 2023, 4(76); 163-190
2080-2404
2082-0658
Pojawia się w:: Studia BAS
Dostawca treści:: Biblioteka Nauki

Artykuł

Skocz do pozycji: 4.

Tytuł:: Podatkowe i niepodatkowe obciążenia i ich wpływ na funkcjonowanie przedsiębiorstw
Tax and non-tax burdens and their impact on the functioning of enterprises
Autorzy:: Paweł, Felis
Grzegorz, Otczyk
Powiązania:: https://bibliotekanauki.pl/articles/7469127.pdf
Data publikacji:: 2019
Wydawca:: Kancelaria Sejmu. Biuro Analiz Sejmowych
Tematy:: tax and non-tax burdens
personal income tax
corporate income tax
VAT
property taxes
Opis:: The article focuses on the corporate fiscal burdens in Poland. The authors discuss the taxes (on income, sales, property, as well as flat-rate taxation forms) and para-taxes (social and health insurance premiums) which in short- and long-term affect entrepreneurial decisions. The analysis pinpoints the structural elements of taxes which enable various tax strategies. On the basis of the empirical data collected the authors determine as well the average amount of income tax, the scale of use of stimulus instruments, the level of impact of the discussed burdens on the financial results of enterprises, and costs related to property taxes and social insurance.
Źródło:: Studia BAS; 2019, 2(58); 57-83
2080-2404
2082-0658
Pojawia się w:: Studia BAS
Dostawca treści:: Biblioteka Nauki

Artykuł

Informacja