Vol 50, No 1 (2016)

Table of Contents

An Attempt to Evaluate the Polish Tax System During the Transformation Period
Stanisław Owsiak
PDF (Język Polski)
15
The Conditions and the Opportunities for Changes in Polish Tax System – Selected Issues
Joanna Marczakowska-Proczka
PDF (Język Polski)
29
A National Tax System or a Harmonised Tax System?
Krystyna Piotrowska-Marczak
PDF (Język Polski)
41
Changes in Structures of Tax Systems – Similarities and Differences Among OECD Countries
Sławomir Franek, Adam Adamczyk
PDF (Język Polski)
51
Trends in Corporate Income Taxation in OECD Countries
Małgorzata Mazurek-Chwiejczak
PDF (Język Polski)
61
The Determinants of Fiscal Effectiveness of the Tax System
Konrad Raczkowski
PDF (Język Polski)
71
Basic Tax Categories in Economics of Sustainable Development
Maciej Cieślukowski
PDF (Język Polski)
83
Fiscal Function of Capital Gains Tax
Anna Kosidłowska
PDF (Język Polski)
93
The Selected Aspects of Financial Derivatives Taxation in Personal Income Tax in Poland
Małgorzata Barbara Twarowska
PDF (Język Polski)
101
Anti-Crisis Fiscal Policy – Objectives, Conditions, Tools
Agnieszka Alińska
PDF (Język Polski)
113
The Economic Effects of Fiscal Policy in Hungary in the Period of 2008–2014
Anna Jadwiga Moździerz
PDF (Język Polski)
123
Economic Activity and the Correlation between Taxes and the General Government Sector Debt
Wiesława Ziółkowska
PDF
135
Tax Subsidies as a Form of State Aid and General Government Sector Debt
Piotr Podsiadło
PDF (Język Polski)
147
Fiscal State Aid Instrument
Barbara Woźniak
PDF (Język Polski)
159
Required Substantive Range of Tax Expenditures Reports
Adam Wyszkowski, Aneta Kargol-Wasiluk
PDF (Język Polski)
169
Determinants of Elasticity of Tax Law (on the Way to Improve the Tax System)
Paweł Borszowski
PDF (Język Polski)
183
The Boundaries of the Principle of Truth in Tax Procedure
Rafał Pasternak
PDF (Język Polski)
193
Fiscal Efficiency of Tax System and Limitation of Tax Liabilities
Dominik Mączyński
PDF (Język Polski)
203
Legal Instruments of Effective Enforcement of Public Receivables
Anna Elżbieta Dalkowska
PDF (Język Polski)
215
Restructured Tax Liabilities and Public Aid Under Arrangement Procedure
Aleksandra Ewa Lubicz-Posochowska
PDF (Język Polski)
225
Importance of General Principles of Administrative Execution Proceedings in the Administrative Courts’ Case-Law
Małgorzata Ofiarska
PDF (Język Polski)
235
Factors Causing Inefficiency in the Execution of Public Monetary Obligations in Poland
Przemysław Ostojski
PDF (Język Polski)
245
The Formal Premises of Admissibility of a Court Complaint Brought Against the Tax Authority’s Decision
Jolanta Aneta Wilk, Krzysztof Zbigniew Wilk
PDF (Język Polski)
255
Local Government Tax System – Initial Restructuring Proposals
Zbigniew Ofiarski
PDF (Język Polski)
265
In the Search of Effectiveness of Self-Government Taxes
Beata Guziejewska
PDF (Język Polski)
275
Searching for Order in the Polish Local Tax System
Paweł Felis
PDF (Język Polski)
285
Shares of Local Government in State Income Taxes in the Light of Theoretical Postulates of Fiscal Federalism
Marzanna Poniatowicz, Ryta Dziemianowicz
PDF (Język Polski)
295
Concept of the Municipal PIT – Pros and Cons
Ryta Dziemianowicz, Marzanna Poniatowicz
PDF (Język Polski)
305
Selected Determinants of Changes in the Tax Revenue of Local Governments in Poland in the Years 1999–2014
Marek Kazimierz Pypeć
PDF (Język Polski)
315
Tax Control in Evaluation of Financial Autonomy of Communes in Poland
Krystyna Brzozowska, Magdalena Kogut-Jaworska
PDF (Język Polski)
327
Sources of Own Incomes of Regional Government in the Light of Their Income Independence on the Example of West Pomeranian Voivodeship
Beata Zofia Filipiak, Marek Dylewski
PDF (Język Polski)
339
Differences in Fiscal Implications of Tax Policy in Polish Municipalities
Jarosław Dziuba
PDF (Język Polski)
351
Fiscal Performance, Spatial Diversity and Determinants of Revenues from the Tax on Civil Law Transactions in Cities with County Rights in Poland
Joanna Śmiechowicz
PDF (Język Polski)
361
Areal and Cadastral Property Taxation System – Simulation of Selected Fiscal Effects
Sebastian Gnat
PDF (Język Polski)
371
Cadastral Tax in the Context of the Constitutional Principle of Tax Justice
Katarzyna Alesandra Kopyściańska
PDF (Język Polski)
381
Problems of Real Estate Taxation in Poland – Selected Aspects
Anna Milewska
PDF (Język Polski)
391
Taxation of Ownership Transfer of Property, Perpetual Usufruct Right to Land, Co-Operative Ownership Right to Residential Premises – in Quest for Optimal Legal Regulations
Wojciech Gonet
PDF (Język Polski)
399
The Opportunities for Gminas (Communes) to Use Taxes and Charges to Impound Profits from “Spatial Planning Rent” – Selected Issues
Katarzyna Aleksandra Wójtowicz
PDF (Język Polski)
409
Rational Tax System in the Light of the Management’s Perception – a Theoretical Review
Jarosław Marczak, Jasna Bogovac
PDF
421
Harmonisation of Corporate Income Taxes of Enterprises Functioning on the Single European Market
Bożena Ciupek, Jan Kaczmarzyk, Piotr Kania
PDF (Język Polski)
431
A Consolidated Tax Base as a Gateway to the Harmonisation of the Corporate Tax in EU Countries
Adam Zdunek
PDF (Język Polski)
441
Income Taxes as a Risk Factor in International Capital Groups
Bożena Ciupek, Jan Kaczmarzyk, Piotr Kania
PDF (Język Polski)
449
International Business Company in a Tax Haven: Selecting and Prioritizing Favourable Investment Locations
Małgorzata Magdalena Hybka
PDF
459
Legal Instruments Regulating the Transfer of Financial Resources to Tax Havens
Krzysztof Magdij
PDF (Język Polski)
469
Rationalization of Polish Transfer Pricing Tax Regulations
Grzegorz Wojciech Matysek
PDF (Język Polski)
477
Transfer Pricing Tax Policy Concerning Intangibles in the Context of BEPS
Marcin Jamroży
PDF (Język Polski)
487
The Effects of Changes in Tax Rules Relating to Interest in Thin Capitalization
Marta Kluzek
PDF (Język Polski)
497
A Few Notes about the Intensification of the Phenomenon of Legal Methods Minimizing Taxation
Anna Drywa
PDF (Język Polski)
507
Preferential Taxation for Business in Special Economic Zones (SEZ)
Magdalena Ajchel
PDF (Język Polski)
517
Tax Relief for the New Technologies – the Disadvantages of the Regulations and the Proposition of its Modification
Natalia Kotlarek
PDF (Język Polski)
529
Public Charges in Business on the Example of the Road Transport Trade
Dobrosława Maria Antonów
PDF (Język Polski)
537
Combining Agricultural and Non-Agricultural Activities (Recording Requirements in Terms of Income Tax)
Elżbieta Hajduga
PDF (Język Polski)
547
The Need for Rationalization of Tax Rates on the Extraction of Certain Minerals
Przemysław Pest
PDF (Język Polski)
559
Ślepy zaułek harmonizacji podatku od towarów i usług - droga wyjścia?
Witold Stanisław Modzelewski
PDF (Język Polski)
571
Preferences in Tax on Goods and Services for Small and Medium-Sized Enterprises in Conditions of EU Single Market
Teresa Famulska
PDF (Język Polski)
579
VAT Collection in the Judgements of the Court of Justice of the European Union – Selected Issues
Beata Rogowska-Rajda
PDF (Język Polski)
589
Towards Single VAT Rate – Benefits and Challenges on the Example of Poland
Tomasz Tratkiewicz
PDF (Język Polski)
601
Fiscal Aspects of Value Added Tax in Poland
Tomasz Mariusz Budzyński
PDF (Język Polski)
611
Carousel Fraud as a Form of Fraud in the Value Added Tax
Dariusz Pauch
PDF (Język Polski)
621
Tax Legislative Effects of Major Irregularities in the Fuel Market
Patrycja Monika Kozłowska
PDF (Język Polski)
631
Electronic Services and VAT Jurisdiction Rules in the European Union
Rafał Lipniewicz
PDF
643
Pre-Proportional and Proportional Input Tax Deduction as the Rationalization of the Mechanism of VAT
Ewelina Skwierczyńska
PDF (Język Polski)
651
Main Reasons for Difficulties in Practical Realization of Duties Encountered by the Court Enforcement Officer as a Value Added Tax Remitter
Tomasz Kazimierz Chojnacki
PDF (Język Polski)
659
Labour Taxation in OECD. Comparative Analysis and Conclusions for Poland
Anna Krajewska
PDF (Język Polski)
669
Ratio of the Prosocial Aspect in the Polish Tax System. Selected Issues
Hanna Kuzińska
PDF (Język Polski)
681
Adam Smith’s Tax Principles as a Criterion for Evaluation of Flat Tax
Bożena Stanek
PDF (Język Polski)
691
Instruments of Tax Personalisation in the Structure of Personal Income Tax
Robert Zieliński
PDF (Język Polski)
701
The Main Problems Encountered in Income Taxes on the Background of the Case Law of Administrative Courts
Artur Mudrecki
PDF (Język Polski)
711
Child Tax Credit as an Instrument of Family Policy in Poland
Renata Budlewska
PDF (Język Polski)
725
Local Taxes and Fees in the Context of the Intercommunal Inequality of Revenues
Sławomira Kańduła, Joanna Śmiechowicz
PDF (Język Polski)
735

Review Paper

Review: M. Bałtowski, P. Kozarzewski, Changing the Ownership of the Polish Economy (1989–2013), PWE, Warsaw 2014, pp. 429
Maciej Miszewski
PDF (Język Polski)
747