Informacja

Drogi użytkowniku, aplikacja do prawidłowego działania wymaga obsługi JavaScript. Proszę włącz obsługę JavaScript w Twojej przeglądarce.

English (EN)·Polski (PL)·Yкраїнський (UK)
Przejdź do strony domowej biblioteki Centralna Biblioteka Wojskowa Link otwiera się w nowym oknie Logo biblioteki Prolib Integro - strona głównaCentralna Biblioteka Wojskowa

Wyszukujesz frazę "fiscal" wg kryterium: Temat

  Lista filtrów
Wyrównaj
Wyświetlanie 1-15 z 470
Tytuł:
Independent Fiscal Institutions as a Tool of Fiscal Governance
Autorzy:
Dziemianowicz, Ryta
Powiązania:
https://bibliotekanauki.pl/articles/517188.pdf
Data publikacji:
2014
Wydawca:
Instytut Badań Gospodarczych
Tematy:
fiscal policy
fiscal discipline
fiscal council
fiscal transparency
Opis:
The recent economic crisis, one of the symptoms of which is a sudden increase of public debt in the majority of OECD countries, again made the government and the society aware of the necessity for conducting transparent, but also responsible fiscal policy. Creating a framework of the fiscal discipline responsible fiscal policy started to be perceived as an essential condition of effective governance leading to reduce budget deficit and public debt. The independent fiscal institutions may be included into regulations supporting public finance management. Their fundamental aim is to reduce the related risk of conducting the irresponsible fiscal policy, monitoring it, controlling deficit and assessing long-term effects of govern-ment action in this area. The purpose of this article is to present independent fiscal institutions and evaluate their usefulness in enhancing the effectiveness of the fiscal policy and stabilizing public finance. Experiences of the EU and OECD countries were used in the analysis.
Źródło:
Equilibrium. Quarterly Journal of Economics and Economic Policy; 2014, 9, 1; 59-70
1689-765X
2353-3293
Pojawia się w:
Equilibrium. Quarterly Journal of Economics and Economic Policy
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Fiscal Council – international solutions and case of Poland
Autorzy:
Janecki, Jarosław
Powiązania:
https://bibliotekanauki.pl/articles/581678.pdf
Data publikacji:
2017
Wydawca:
Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu
Tematy:
fiscal policy
Fiscal Council
fiscal discipline
fiscal transparency
Opis:
We have observed persistent political uncertainties in Poland. Part of this uncertainty stems from fiscal policy. Implementing international institutional solutions like the independent Fiscal Council (FC) may lower uncertainty and improve fiscal credibility. The creation of the FC would be also in line with recommendations from international institutions and changes to EU law. We have outlined below some solutions based on academic research and looking at how other countries have tackled this problem. Poland’s authorities would have to decide what kind of competencies and solutions are the most serviceable for Poland’s fiscal policy. The introduction of independent institution in the form of a FC in Poland can be part of the solution to increasing the fiscal discipline and credibility of fiscal policy and to improving its transparency. It may also improve the quality of public debate on fiscal policy and could be positively perceived by investors and rating agencies.
Źródło:
Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu; 2017, 482; 61-71
1899-3192
Pojawia się w:
Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
FISCAL COUNCILS AS AN ELEMENT OF THE CONCEPT OF FISCAL GOVERNANCE IN THE EUROPEAN UNION MEMBER STATES
Autorzy:
Dziemianowicz, Ryta
Kargol-Wasiluk, Aneta
Budlewska, Renata
Powiązania:
https://bibliotekanauki.pl/articles/517208.pdf
Data publikacji:
2016
Wydawca:
Instytut Badań Gospodarczych
Tematy:
fiscal policy
fiscal councils
fiscal governance
EU
Opis:
Fiscal governance is defined as a combination of institutions, rules and norms that structure good governance in the area of fiscal policy. It can be named as the specific mechanism of coordination by using of tools such as: budgetary procedures (legislative fiscal rules), fiscal rules (numerical) and independent fiscal institutions/ fiscal councils. Fiscal governance focuses on how the fiscal policy is planned, approved, conducted and monitored, including the involvement of not only public bodies, but the business sector and civil society too. In this study, particular attention was paid to capturing the essence of the relationship between the qualitative elements of fiscal councils activity and its impact on stabilizing the public finances in the view of fiscal governance concept. During the last world crisis in the EU countries, an interest in establishing fiscal councils has increased. Before 2008 there were only seven institutions in the EU, while in 2014 there are already 19. The question is - are these institutions efficient in stabilizing public finances? Therefore, the main objective of the article is the assessment of the role of the fiscal councils in the coordination of the fiscal policy in the EU Member States. The conducted analysis verifies this role on the basis of theoretical deliberation of the current state of the art. The empirical research verifies fiscal councils’ dependence on fiscal balance of EU countries. Research was conducted on the basis of the European Commission, Eurostat and International Monetary Fund data sets.
Źródło:
Equilibrium. Quarterly Journal of Economics and Economic Policy; 2016, 11, 4; 675-687
1689-765X
2353-3293
Pojawia się w:
Equilibrium. Quarterly Journal of Economics and Economic Policy
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Threats and challenges in the fiscal sphere of Ukraine and ways to overcome them
Autorzy:
Baranovskyi, Maksym
Powiązania:
https://bibliotekanauki.pl/articles/1933835.pdf
Data publikacji:
2020-12-31
Wydawca:
Wydawnictwo Adam Marszałek
Tematy:
fiscal sphere
fiscal policy
threats and challenges in the fiscal sphere
fiscal security
fiscal sphere capacity
Opis:
The article considers the main threats and challenges to the stable and effective development of the fiscal sphere in Ukraine and the reasons for their occurrence. The ways to overcome these problems are identified. It was noted that the development of the fiscal system in Ukraine since the independence has been accompanied by complex transformations associated with the corresponding steps in its organizational restructuring with changes in legal entities. Accordingly, since independence, the development of the fiscal sphere has undergone 6 stages, that affected the overall state of its development. It was shown that such a complex way of evolution of the fiscal service in Ukraine has left its mark on the complicating circumstances that accompanied its development, which is manifested in the still insurmountable challenges and impending threats that hinder the stable and effective development of this important institution in the system of public administration. The article identifies the challenges and threats that accompany the development of the fiscal sphere in modern Ukraine: the dogmatic nature of fiscal policy, its separation from the actual state of affairs in the economy; low economic development caused by its shadowing and high inflation, etc. The goal of the article is to identify threats and challenges in the implementation of effective domestic fiscal policy and to disclosure strategic ways of the fiscal sphere development in Ukraine for overcoming threats and challenges. It was demonstrated that in order to increase the level of efficient functioning of the fiscal sphere and ensure the fiscal security of Ukraine, first of all, a political will and a system of measures that prevent and counteract its threats and challenges are needed. Another important step towards increasing the capacity of the fiscal sphere is the adoption of a number of management decisions in the system of public administration regarding the fiscal sphere functioning. It is also necessary to carry out reforms in the law enforcement sphere, modernize law enforcement practices as well as to conduct the necessary intelligence activities for studying the current situation in its development, where threats are relevant.
Źródło:
Reality of Politics; 2020, 14; 33-44
2082-3959
Pojawia się w:
Reality of Politics
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Deep Roots of Fiscal Behavior
Autorzy:
Cevik, Serhan
Teksoz, Katerina
Powiązania:
https://bibliotekanauki.pl/articles/565644.pdf
Data publikacji:
2014
Wydawca:
Uniwersytet Warszawski. Wydawnictwo Naukowe Wydziału Zarządzania
Tematy:
Fiscal policy
fiscal reaction functions
fiscal policy volatility
Opis:
This paper investigates the determinants of fiscal policy behavior and its time-varying volatility, using panel data for a broad set of advanced and emerging market economies during the period 1990–2012. The empirical results show that discretionary fiscal policy is influenced by policy inertia, the level of public debt, and the output gap in both advanced and emerging-market economies. In addition, the paper finds that macro-financial factors (such as real exchange rate, financial development, interest rates, asset prices, and natural resource rents) and demographic and institutional factors (such as the old-age dependency ratio, the quality of institutions, and policy anchors such as fiscal rules and IMF-supported stabilization programs) tend to have a significant effect on fiscal policy behavior. The results also indicate that higher government debt leads to more volatile fiscal behavior, while fiscal rules and higher institutional quality reduce the volatility of fiscal policy over time.
Źródło:
Journal of Banking and Financial Economics; 2014, 2(2); 5-33
2353-6845
Pojawia się w:
Journal of Banking and Financial Economics
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Fiscal Rules and Fiscal Illusions – The Experience of Poland
Autorzy:
Panfil, Przemysław
Powiązania:
https://bibliotekanauki.pl/articles/2091831.pdf
Data publikacji:
2021-10-28
Wydawca:
Uniwersytet Gdański. Centrum Prawa Samorządowego i Prawa Finansów Lokalnych
Tematy:
deficit bias
public debt
fiscal sustainability
fiscal rules
fiscal illusions
Opis:
The aim of this article is to provide the synthetic presentation of over twenty years of Poland’s experience in establishing and obeying the system of fiscal rules. This experience depicts the scale of problems entailed by public authorities’ low determination as regards observance of constraints imposed on them. Therefore, it is necessary to substantially reinforce the budgetary frameworks in Poland with the use of the best European models. Firstly, the ESA 2010 standards should be fully implemented into the Polish legal order. Secondly, the Polish system of fiscal rules should be complemented with the budget balance rule, which would make it easier to achieve and maintain a medium-term budgetary objective defined by the EU regulations. Thirdly, a fiscal institution should be established, which would allow for constant and independent of the government monitoring of the observance of fiscal rules. Such institutional changes would make it possible to constrain the discretionary nature of the fiscal policy and, consequently, would increase Poland’s fiscal sustainability in the medium and long term. The basic research methods used in this paper are dogmatic analysis and comparative legal analysis.
Źródło:
Financial Law Review; 2021, 24, 4; 24-42
2299-6834
Pojawia się w:
Financial Law Review
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Enhancing Prudent Fiscal Policy
Autorzy:
Poniatowski, Grzegorz
Powiązania:
https://bibliotekanauki.pl/articles/2075987.pdf
Data publikacji:
2020
Wydawca:
Polska Akademia Nauk. Czytelnia Czasopism PAN
Tematy:
fiscal effort
fiscal rules
cyclically-adjusted balance
fiscal governance
Opis:
The objective of this paper is to derive the characteristics of an effective governance framework ensuring incentives for conducting a prudent fiscal policy. We study this problem with the use of econometric tools and a sample of 28 European Union Member States between 2003 and 2017. By looking at specific reforms and measures, not only we verify the synthetic effectiveness of fiscal constraints but also we analyse specific elements of the governance framework. Our study shows that fiscal balances are affected not only by the economic cycle, but, among others, by the level of public debt and its cost. We find that the existence of numerical fiscal rules, in that specifically revenue and expenditures rules, their strong legal entrenchment, surveillance mechanisms, sanctions, and flexibility with respect to business cycle have a significant impact on curbing deficits.
Źródło:
Central European Journal of Economic Modelling and Econometrics; 2019, 4; 199-215
2080-0886
2080-119X
Pojawia się w:
Central European Journal of Economic Modelling and Econometrics
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Scandinavian experience of forming optimal fiscal space: lessons for Ukraine
Autorzy:
Vasylevska, Halyna
Novosad, Iryna
Kovalenko, Artem
Powiązania:
https://bibliotekanauki.pl/articles/970677.pdf
Data publikacji:
2018-03-31
Wydawca:
Uniwersytet Gdański. Wydział Ekonomiczny
Tematy:
fiscal space
fiscal policy
tax system
Opis:
The article analyzes the tax system adopted in the Scandinavian countries - Sweden, Denmark and Norway - in the context of identifying positive behaviors in ensuring optimal fiscal space in Ukraine. The paper outlines some peculiarities of the taxation mechanisms in the selected states and outlines the specifics of their functioning and development. It raises the notion of the dynamics of tax rates differentiation concerning separate taxes in the fiscal practice of the Scandinavian peninsula countries. In the process of studying the tax experience abroad, it was found out that tax burden in Sweden, Denmark and Norway is much higher than that in Ukraine, however, the presence of certain regulatory levers in socially oriented Scandinavian countries shifts tax payments into a real and minimal burden for payers. The purpose of the article is to carry out a comparative analysis of tax systems of the Scandinavian countries and Ukraine in order to determine the priority directions for formation of an optimal fiscal space of our state. Methodology. Empirical methods of comparative analysis are adopted to carry out an objective assessment of the fiscal space functioning in the Scandinavian countries and Ukraine. The tax systems differentiation processes are founded on a dialectical method of knowledge. Conclusions. Tax systems in the Scandinavian countries are characterized by maximum adaptation of the methods for collecting tax payments to the needs of the effective functioning of tax entities and the requirements of modern society, and this could become a positive experience for the optimal fiscal space formation in Ukraine. The tax practice of Sweden, Denmark and Norway proves that the collected taxes are used effectively by the government entities, which allows them to be successfully implemented in a variety of social programs, at the same time providing certain conditions for growth in national business.
Źródło:
Współczesna Gospodarka; 2018, 9, 4 (31); 39-49
2082-677X
Pojawia się w:
Współczesna Gospodarka
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Wyzwania polityki fiskalnej dla państw Unii Europejskiej w dobie pandemii COVID-19
Fiscal policy challenges for the European Union member states in times of COVID-19
Autorzy:
Wildowicz-Szumarska, Anna
Powiązania:
https://bibliotekanauki.pl/articles/2197322.pdf
Data publikacji:
2021
Wydawca:
Kancelaria Sejmu. Biuro Analiz Sejmowych
Tematy:
fiscal policy
fiscal instruments
budget balance
Opis:
The aim of the article is to explore the size and the structure of fiscal packages, implemented in response to the crisis caused by COVID-19, from the point of view of their impact on the security and stability of public finance. The first section provides an overview of the economic theory on the role of fiscal policy, including the causes of fiscal intervention. Next, difficulties in conducting fiscal policy under the conditions of pandemic are presented. In addition, fiscal instruments and their size are analysed in the context of their influence on budget results. In conclusion, it is claimed that fiscal packages should be temporary and targeted in order not to create a permanent burden on public finance, ensuring budget neutrality in the medium term. The empirical analysis expands the current knowledge on potential effects of fiscal policy implemented under the crisis conditions and low interest rates, when macroeconomic stabilisation can only be ensured through fiscal policy instruments, despite the accompanying fiscal costs related to the increase in public debt.
Źródło:
Studia BAS; 2021, 3(67); 117-132
2080-2404
2082-0658
Pojawia się w:
Studia BAS
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
The role of independent fiscal councils in improving fiscal performance of the European Union countries
Autorzy:
Wildowicz-Giegiel, Anna
Powiązania:
https://bibliotekanauki.pl/articles/22446396.pdf
Data publikacji:
2019
Wydawca:
Instytut Badań Gospodarczych
Tematy:
public finance
independent fiscal councils
fiscal performance
Opis:
Research background: Independent fiscal councils are an example of new fiscal institutions, the number of which has rapidly increased around the world, including the EU countries since the global financial crisis of 2008?09. A further deterioration of public finance has provoked many economists to intensify disputes regarding the optimal shape, functions and effectiveness of fiscal councils responsible for promoting sound fiscal policy. Given this, a research focus on independent fiscal councils, active in the public debate in Europe, seems intellectually attractive. Purpose of the article: This article aims to explore the impact of Independent Fiscal Councils on fiscal performance, paying particular attention to their mandate, tasks and institutional models which can strengthen the achievement of fiscal discipline in the EU countries. In connection with this, the question arises about the effectiveness of fiscal councils, especially in the case of institutions that were compulsorily created under the external pressure (at the European level) and found no strong political support in national parliaments. Methods: Descriptive analysis along with panel data analysis were implemented to show the role of fiscal councils in enhancing fiscal discipline in the EU countries in years 2006?17 on the basis of data collected by the European Commission. Findings & Value added: The improvement in fiscal performance and better macroeconomic and budgetary forecasts can be achieved thanks to well-designed fiscal councils supported by appropriate fiscal rules. The conducted analysis confirms that independent fiscal councils are the useful mechanism introducing indirect social control over government revenues and expenditures. This means greater fiscal transparency and lower fiscal illusion between the government and the electorate. Due to the increase in the transparency of public finance, it is possible to reduce the ?partisan? deficit bias that contributes to public debt growth. The empirical research extends the existing knowledge on the role of fiscal councils and their impact on fiscal performance.
Źródło:
Equilibrium. Quarterly Journal of Economics and Economic Policy; 2019, 14, 4; 611-630
1689-765X
2353-3293
Pojawia się w:
Equilibrium. Quarterly Journal of Economics and Economic Policy
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Nadzór fiskalny w Polsce i innych krajach Unii Europejskiej
Fiscal surveillance in Poland and other EU member states
Autorzy:
Malinowska-Misiąg, Elżbieta
Powiązania:
https://bibliotekanauki.pl/articles/11542178.pdf
Data publikacji:
2016
Wydawca:
Kancelaria Sejmu. Biuro Analiz Sejmowych
Tematy:
fiscal surveillance
fiscal councils
medium-term budgetary framework (MTBF)
fiscal rules
Opis:
The article provides an overview of the fiscal surveillance instruments used in the EU member states with particular attention given to Poland. The objective of the paper is to present fiscal councils, medium-term budgetary framework (MTBF) and fiscal rules. The main focus is placed on these features, which could prove their impact on reducing budget deficit and public debt. The author concludes that although it is hard to identify direct links between these instruments and fiscal consolidation, the well-defined instruments can play a crucial role in supporting fiscal credibility and fiscal transparency.
Źródło:
Studia BAS; 2016, 3(47); 105-126
2080-2404
2082-0658
Pojawia się w:
Studia BAS
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
The Day After Tomorrow: Designing an Optimal Fiscal Strategy for Libya
Autorzy:
Caceres, Carlos
Cevik, Serhan
Fenochietto, Ricardo
Gracia, Borja
Powiązania:
https://bibliotekanauki.pl/articles/565705.pdf
Data publikacji:
2015
Wydawca:
Uniwersytet Warszawski. Wydawnictwo Naukowe Wydziału Zarządzania
Tematy:
Fiscal policy
fiscal sustainability
fiscal rules
natural resources
public financial
management
Opis:
Libya is highly dependent on exhaustible and volatile hydrocarbon resources, which constitute the bulk of government revenues. Although resource wealth provides the means to promote socio-economic development, procyclical fiscal policies threaten macroeconomic stability as well as fiscal sustainability and intergenerational equity. This paper provides an assessment of the cyclically adjusted fiscal stance, analyzes fiscal sustainability according the permanent income framework, and simulates various fiscal policy rules with the objective of developing a rulebased fiscal strategy that would delink the economy from oil price fluctuations, improve the management of resource wealth, and safeguard macroeconomic stability. The empirical results suggest that an “enhanced” structural fiscal balance rule would provide the strongest anchor for policymaking, accommodating for output and/or commodity price shocks, though at the cost of relative complexity.
Źródło:
Journal of Banking and Financial Economics; 2015, 2(4); 32-50
2353-6845
Pojawia się w:
Journal of Banking and Financial Economics
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Kontrola skarbowa w pierwszych latach Polski międzywojennej
Fiscal control in the first years of interwar Poland
Autorzy:
Witkowski, Andrzej
Powiązania:
https://bibliotekanauki.pl/articles/1394507.pdf
Data publikacji:
2021-07-10
Wydawca:
Wydawnictwo Uniwersytetu Śląskiego
Tematy:
interwar Poland, fiscal control, fiscal administration
interwar Poland
fiscal control
fiscal administration
Polska międzywojenna
kontrola skarbowa
administracja skarbowa
Opis:
W dniu 24 czerwca 1925 r. Minister Skarbu wydał rozporządzenie o organizacji kontroli skarbowej. Weszło ono w życie z dniem 1 września 1925 r. na obszarze izb skarbowych w Grudziądzu, Poznaniu, Krakowie i Lwowie oraz na obszarze Górnego Śląska, a z dniem 1 stycznia 1926 r. na obszarze izb skarbowych w Białymstoku, Brześciu, Kielcach, Lublinie, Łodzi, Łucku, Warszawie i Wilnie. Zniosło zarazem obowiązujący na terenie b. zaboru austriackiego Przepis dla straży skarbowej z dnia 19 marca 1907 r. oraz „przepisy i rozporządzenia” obowiązujące w pozostałych dzielnicach.  Wcześniej, w drodze rozporządzenia z dnia 21 stycznia 1920 r., Minister Skarbu zarządził, aby organy wykonawcze powołane do strzeżenia dochodów państwowych z podatków pośrednich (akcyz) i monopoli na obszarze byłego zaboru rosyjskiego i w Małopolsce, nosiły nazwę „kontrola skarbowa”. Ujednolicenie uprawnień ich i organów wykonawczych, przewidzianych w urzędach skarbowych akcyz i monopolów państwowych (tworzonych na podstawie ustawy z dnia 31 lipca 1919 r. o tymczasowej organizacji władz i urzędów skarbowych i wydanego na jej podstawie rozporządzenia wykonawczego), nastąpiło w drodze ustawy z dnia 14 grudnia 1923 r. o uprawnieniach organów wykonawczych władz skarbowych i wydanego na jej podstawie rozporządzenia wykonawczego. Zostały one objęte wspólną nazwą – „kontrola skarbowa”.
On 24th June 1925, the Minister of Treasury issued an ordinance on the organisation of fiscal control. It entered into force on 1st September 1925 on the area of the treasury offices in Grudziądz, Poznań, Cracow and Lviv, as well as in Upper Silesia, and on 1st January 1926 — on the territory of the treasury offices in Białystok, Brześć, Kielce, Lublin, Łódź, Łuck, Warsaw and Vilnius. At the same time, the ordinance abolished the Treasury Guard Regulation [Przepis dla straży skarbowej] of 19th March 1907, which had been in force in the territory of the former Austrian partition, as well as the “regulations and ordinances” in force in other districts. Earlier, by the ordinance of 21st January 1920, the Minister of Treasury had ordered that the executive bodies established to oversee state income by means of indirect taxes (excise duties) and monopolies on the territory of the former Russian partition and in Malopolska region should be called “fiscal control”. The powers of the said bodies and of the executive bodies, excise and state monopoly pro- vided for in tax offices (created under the Act of 31st July 1919 on the temporary organisation of tax authorities and offices and the implementive ordinance issued on its basis) were united by the Act of 14th December 1923 on the powers of the executive tax authorities and the implementive ordinance issued on its basis. These were subsumed under the common name ‘fiscal control’.
Źródło:
Z Dziejów Prawa; 2020, 13; 189-214
1898-6986
2353-9879
Pojawia się w:
Z Dziejów Prawa
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Economic aspects of formation of the Ukrainian fiscal space
Aspekty ekonomiczne kształtowania się ukraińskiej przestrzeni fiskalnej
Autorzy:
Vasylevska, Halyna
Powiązania:
https://bibliotekanauki.pl/articles/586263.pdf
Data publikacji:
2019
Wydawca:
Uniwersytet Ekonomiczny w Katowicach
Tematy:
Fiscal environment
Fiscal policy
Fiscal space
Optimal fiscal space
Optymalna przestrzeń fiskalna
Otoczenie fiskalne
Polityka fiskalna
Przestrzeń fiskalna
Opis:
Divergences of economic development of Ukraine negatively affect the quality of life of citizens and impede the processes of social improvement. The state is obliged in short time to create a favorable climate and to introduce effective mechanisms for the formation of a promising fiscal space in order to ensure a high level of social welfare. It’s important to carry out a thorough study of key aspects of divergent economic development in order to create the proper conditions for the formation of a effective fiscal space of Ukraine they will meet modern needs and contribute to the achievement of a high level of social welfare.
Nierówności w rozwoju współczesnej gospodarki ukraińskiej mają negatywny wpływ na poziom jakości życia obywateli oraz hamują procesy doskonalenia systemu społecznego. W takiej sytuacji najważniejszym zobowiązaniem państwa jest stworzenie w krótkim terminie sprzyjającego klimatu i wprowadzenie skutecznych mechanizmów kształtowania efektywnej przestrzeni fiskalnej w państwie w celu zapewnienia wysokiego poziomu dobrobytu społecznego. Jednocześnie ważne jest dokładne przestudiowanie kluczowych aspektów dywergentnego rozwoju gospodarczego w celu stworzenia odpowiednych warunków efektywnej przestrzeni fiskalnej państwa, która spełnia współczesne potrzeby społeczeństwa i jest podstawą osiągnięcia wysokiego poziomu dobrobytu społecznego.
Źródło:
Studia Ekonomiczne; 2019, 382; 201-213
2083-8611
Pojawia się w:
Studia Ekonomiczne
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Tax expenditures: spending through the Polish tax system
Autorzy:
Dziemianowicz, Ryta
Wyszkowski, Adam
Budlewska, Renata
Powiązania:
https://bibliotekanauki.pl/articles/569926.pdf
Data publikacji:
2014
Wydawca:
Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu
Tematy:
fiscal imbalance
fiscal policy
Polish tax system
tax expenditures
transparent fiscal policy
Opis:
The subject of this article is the presentation of tax expenditures as a type of public spending recognized as the off budget expenditures, as well as indicating their influence on Polish budget. This aim was proved in the way of comparative studies of theoretical concepts of tax expenditures and solutions applied in the countries reporting them. Tax expenditures strictly related to particular economic and social policy goals, are special tax provisions which partly or absolutely reduce tax burden of some groups of taxpayers, and in the result – diminish the tax revenue appropriately. The focus on these privileges arisen on the base of tax code is highly important in the current budgetary conditions while the huge part of countries is struggling with imbalances of public finance, and increasing public debts. The overall value of estimated tax expenditures in Poland amounted to 81.6 billion PLN in 2012. Comparing this value to the general government deficit in 2012 of 62.7 billion PLN, the scope of public spending realized out of budget procedure is clearly evident. In 2009-2012 the share of tax expenditures in total public spending amounted on average by 18.3%, and the adequate loss of government revenues was estimated at 26.1% of total tax revenue. Unfortunately this not always transparent part of public spending is out of public control and effectively limits the ability of proper and responsible fiscal policy.
Źródło:
Ekonomia XXI Wieku; 2014, 4(4); 92-107
2353-8929
Pojawia się w:
Ekonomia XXI Wieku
Dostawca treści:
Biblioteka Nauki
Artykuł
Wyświetlanie 1-15 z 470

Ta witryna wykorzystuje pliki cookies do przechowywania informacji na Twoim komputerze. Pliki cookies stosujemy w celu świadczenia usług na najwyższym poziomie, w tym w sposób dostosowany do indywidualnych potrzeb. Korzystanie z witryny bez zmiany ustawień dotyczących cookies oznacza, że będą one zamieszczane w Twoim komputerze. W każdym momencie możesz dokonać zmiany ustawień dotyczących cookies