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Enterprise reporting and international trade: financial and non-financial dimension

Author(s): Melania Bąk / Language(s): English Issue: 2/2015

Enterprise reporting represents an important source of information about its assets, performance and operations and is therefore crucial for international trade. In the times of intensified competition and knowledge-based economy the information needs of stakeholders have increased significantly. A traditional financial statement is no longer sufficient to meet all of them. Therefore changes are introduced in reporting, which separates financial and non-financial dimensions. Enterprise reporting is subject to an evolution resulting in changes in the form, scope and structure of the prepared statements. The analysis of subject literature and the actual practice allow distinguishing stages in the development of reporting: from a balance sheet to a financial statement, next from a financial report to a business report and finally to an integrated report. The diversity of forms and scope of additional reports, which most frequently constitute the extension of a financial statement by a non-financial dimension, resulted in an informational chaos and the need to develop a conceptual framework for the newly prepared reports. An orderly arrangement of reporting regarding its non-financial aspects and the efforts focused on rearranging reporting in the financial dimension – represent the major challenges faced by the 21st century accounting.

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System podatkowy Polski w okresie transformacji – próba oceny

Author(s): Stanisław Owsiak / Language(s): Polish Issue: 1/2016

The article presents the theoretical basis for constructing the existing tax system during the periods of 1992–1993 and indicates how well experiences and lessons drawn from highly developed capitalist countries were used in building the Polish tax system. The Polish Tax doctrine had its characterization and this was made possible by the use of selected empirical data to support it in this article. The paper presents the criteria of evaluation of the Polish Tax system. Presented in this paper is a selection of tax arrangements references of the old European Union member countries. In conclusion, according to the author, realistic proposals for changes in the tax system and tax policy have been suggested.

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Uwarunkowania i szanse dla zmian w polskim systemie podatkowym – wybrane zagadnienia

Author(s): Joanna Marczakowska-Proczka / Language(s): Polish Issue: 1/2016

The aim of this study was to analyze the effects of changes in Polish tax system in the years 2004–2014. The consequences of the implemented changes were analyzed from the point of view of their impact on the state budget and its impact on economic decisions of businesses and households. Taking the current state of public finances into consideration and the need for changes in the labor market, ensuring a relatively stable economic growth presents the reformers of the tax system in Poland need to find a compromise between efficiency and fairness of tax.

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Narodowy czy zharmonizowany system podatkowy?

Author(s): Krystyna Piotrowska-Marczak / Language(s): Polish Issue: 1/2016

The growing intensity of globalisation processes in the world economy in the 21st c. entails changes in national public finance systems, particularly in tax systems. The analysis presented in the article aims to establish whether tax harmonisation has some limitations and whether they concern a tax system as a whole or particular taxes. Moreover, if there are limitations to the harmonisation of entire tax systems, the question about the sovereignty of national tax systems arises.

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Opodatkowanie dochodów przedsiębiorstw w państwach OECD – kierunki ewolucji

Author(s): Małgorzata Mazurek-Chwiejczak / Language(s): Polish Issue: 1/2016

Corporate Income Taxes are considered to be harmful to the economic growth – their burden generates high deadweight loss. The constructions of Corporate Income Taxes in OECD countries are determined by two material factors: before 2009 it was international tax competition, and after 2009 – public finance imbalance. The article is devoted to the evolution of corporate income taxation. It contains the analysis of fiscal efficiency of the category of taxes and the analysis of nominal CIT rates.

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Determinanty efektywności fiskalnej systemu podatkowego

Author(s): Konrad Raczkowski / Language(s): Polish Issue: 1/2016

The objective of the present paper is to elaborate on the determinants of fiscal effectiveness of the tax system (on the example of Poland and tax data of EU countries) as well as to specify the optimization process of the tax system effectiveness on the basis of tax burdens and tax revenues in the existing structure of the GDP. It has been evidenced that fiscal effectiveness is achievable exclusively if two fundamental conditions are met simultaneously. The first one is efficient administration of public levies based on competencies and responsibilities that are not blurred and negotiations with the taxpayer which are the norm rather than an anomaly of behavior. The second one is a tax system that is a simple – and simultaneously competitive in view of the systemic factors shaping it – legal and institutional model of behavioral patterns concerning public levies.

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Wybrane aspekty opodatkowania transakcji na pochodnych instrumentach finansowych podatkiem dochodowym od osób fizycznych w Polsce

Author(s): Małgorzata Twarowska / Language(s): Polish Issue: 1/2016

Financial derivatives are used both for hedging and speculative purposes. Indisputable is the fact that the importance of financial derivatives is systematically increasing and the legal regulations are not always keeping up with the rapid development of this segment of the financial market. This situation results in appearance of uncertainty and risk in terms of proper taxation of income from financial derivatives. The purpose of the paper is to identify the possible solutions of taxation delivery and non-delivery derivatives in terms of personal income tax in Poland.

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Antykryzysowa polityka fiskalna – cele, uwarunkowania i instrumenty

Author(s): Agnieszka Alińska / Language(s): Polish Issue: 1/2016

The purpose of this article is to present changes to the broad financial system, consisting of financial system market and public finance sector from the perspective of effects evaluation of the financial crisis. In the opinion of the author it seems to be fundamental to answer the question whether and in which direction should changes be carried out in the area of fiscal policy optimization, which probably is going to change, when it is considered from the point of bearing the fiscal stability and economic growth in new post-crisis conditions. There are sets of investigation results and literature positions, including thoughts on financial crisis influence on changes of public finances (general government). It seems important to draw attention to some aspects of this issue, as well as to assess the impact of new solutions proposed to public finance in the future.

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Gospodarcze skutki polityki podatkowej na Węgrzech w latach 2008–2014

Author(s): Anna Możdzierz / Language(s): Polish Issue: 1/2016

The aim of this article is to recognize the influence of changes in fiscal policy in Hungary in the years 2008-2014 on the sphere of the real economy. The tax solutions introduced in this country were and are the subject of international institutions' criticism. The allegations concern, among others, failures to fulfill the obligations imposed by the EU legislation, discrimination against foreign companies, distortion of competition, excessive burden on the citizens with the lowest incomes. Discussion and analysis, presented in the article, help to identify the relationship between the Hungarian fiscal policy and the evolution of the economic situation of this country. It is noted, however, that such an assessment should always be approached with some caution, since the effect of changes in tax policy affect also other institutional conditions.

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Aktywność gospodarcza a korelacja między podatkami i długiem sektora general government

Author(s): Wiesława Ziółkowska / Language(s): English Issue: 1/2016

Correlation differences between taxes (X) and tax receipts increased by social insurance contributions (X’) and general government sector debt (Y’) in the European Union member states have been studied at two different phases of economic development. The intensity of interdependence and the relationships between the variables analysed under different circumstances existing in individual countries turned out to be very varied. In all analyses conducted, a positive correlation coefficient was predominant. This means that the higher the tax burden the lower the tax base, lower public revenues and a higher deficit. At the same time, the lower the tax burden, the lower the deficit and debt. The results obtained in the course of the analyses performed must be interpreted with caution since the categories used in the analyses are subject to a variety of conditions. However, the results of a statistical study and a descriptive analysis allow us to conclude that the objective of the research has been achieved. Studies on its verification though must continue.

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Subsydia podatkowe jako forma pomocy publicznej a dług sektora general government

Author(s): Piotr Podsiadło / Language(s): Polish Issue: 1/2016

This paper discusses guidelines for implementation of art. 107–109 of the Treaty on the Functioning of the European Union, from the perspective of tax aid. This should lead to verification of the thesis that due to economic recovery plan – in response to the effects of the financial and economic crisis – implemented at EU level, the support of the public authorities in the form of tax subsidies has become the most broadly used form of State aid due to the value among all the forms of aid granted by member states of the European Union. The adoption of such a thesis raises the question of the influence of state aid on the size of the general government sector debt in the EU member states, which have provided tax aid. This analysis was carried out based on the linear regression model. The response variable (dependent variable Y) is the size of the general government sector debt, and explanatory variable (independent variable X) is the expenditure on state aid.

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Podatkowe instrumenty pomocy publicznej

Author(s): Barbara Woźniak / Language(s): Polish Issue: 1/2016

During the period 2007–2013 grants were the dominant instrument of state aid and de minimis aid in Poland. They were followed by fiscal (passive) instrument, which accounted for 8.7% of total aid and 6% of de minimis aid in 2013, mainly in the form of tax relief and exemptions (A2) provided by the tax authorities and local government. The instrument was used as rescue and restructuring aid but also as development aid.

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КОНТРОЛЪТ ЗА ЗАКОННОСТ В БЮДЖЕТНАТА СФЕРА

Author(s): Valentina Alexandrova / Language(s): Bulgarian Issue: 1/2008

This report presents a part of a more common research of The Control in the Field of Public Finances devoted to The Control of Legitimacy in the Budget Field. The system of state bodies implementing outer and inner control of legitimacy includes bodies of executive power and bodies subjected to the National Assembly and outside the executive power. Major places among these bodies have the Audit Office, the Ministry of Finance and the Public Internal Financial Control Agency. The executive power bodies realize control of legitimacy on the acts of the administration and its activity as the control body is a part of the controlled system. This type of control is comparatively well-studied and there are a number of researches devoted to it. A great interest to us is the activity of the control bodies of legitimacy in the budget system which are no longer part of the system of the executive power. These are comparatively new bodies, with a new legislation of the statute, competency and organization of their activity. This research is an attempt to give a short legislation characteristic of the bodies system realizing control of legitimacy in the budget system that are outside executive power no matter how the issues waiting to be solved are enunciated.

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Istraživanje potrošnje za hranu i bezalkoholna pića kućanstava Republike Hrvatske

Author(s): Jasminka Dobša,Benedikt Bojanić-Glavica,Krsto Kero / Language(s): Croatian Issue: 2/2011

The aim of this paper is to investigate household spending by income deciles. Only the most important one among the expenditure categories was considered, food and non-alcoholic beverages. Research and analysis were based on the results of the Questionnaire on Household Expenditure in the Republic of Croatia. Adequate mathematical and statistical models of expenditure for food and non-alcoholic beverages by income deciles were established. The defined models were used in further research to calculate the coefficient of elasticity. The research showed that expenditure for food and non-alcoholic beverages is non-elastic, thus confirming the first Engel’s law. The obtained results can be used in planning household expenditure also in future periods, considering the fact that the model of expenditure by income deciles referring to the period 200 – 2009 was developed. A model for measuring elasticity was constructed as well. It refers to a 10-year period and can be used to forecast future coefficients of elasticity.

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User Impact of Literacy on Treatment Outcomes Quality Regional Financial Information System

Author(s): Iskandar Muda / Language(s): English Issue: 2/2017

This study aims to determine the effectiveness of the Outcomes of the Quality Regional Financial Information System. The research is an explanatory survey exploration that explains the relationship between some variables. The population of this study is formed by 7 District Municipalities in North Sumatra. The sample comprises 197 respondents; the sampling process is a purposive random one.Variables used include User Literacy, Regional Information System, Role Ambiguity, Training and Local Government Finance Report. Treatment Outcomes Quality systems have a significant effect on the accuracy of Local Government Financial Statement Presentation. Role Ambiguity has no significant effect on the accuracy of Local Government Financial Statement Presentation. Training does not significantly influence the accuracy of Government Financial Statements literacy. The findings of this study provide recommendations for improvement of the performance manager in North Sumatra, which thus supporting the implementation of a good government system.

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Patient service as a component of assessing health care system’s performance – conceptual framework

Author(s): Iga Rudawska,Bogdan Torbé / Language(s): English Issue: 1/2017

Introduction: Systematic evidence about suboptimal quality of care in the segment of chronic patients along with widely published incidents of poor practice have made quality a priority issue for policy makers. This increased interest has intensified efforts to develop quality indicators to assess performance at multiple levels of the health care system.The purpose: This paper aims at discussing the relevance of incorporating customer service into the evaluation process of health care system’s performance.Research approach: The paper is based on the literature review. It is mainly conceptual in its form. The authors propose the conceptual framework and identify a new dimension of a customer service in the segment of chronically ill patients. Analysis findings: As a result, a new conceptual framework for the evaluation of the health care system’s performance in the segment of chronic patients has been developed. Continuity of care has been introduced as a new quality item. Social implications: Most OECD countries face aging population. Therefore, the quality of health care becomes a priority more than ever. The research findings can contribute to better understanding of customer service in the segment of chronic patients and be helpful in assessing health system’s performance in Poland.

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Minimizing Injury Incidence Rate for Members of the Fire Rescue Brigades - Systematic Approach

Author(s): Marijola Božović,Snežana Živković / Language(s): English Issue: 2/2017

The objective of the research is the identification and determination of requirements of the members of fire rescue brigades during the interventions in the conditions of high risk in order to minimize the possibilities for injuries during the intervention. Results indicate that almost half of respondents need further education for the purpose of identification, assessment and management of the risks that can lead to emergency situations and that education would be helpful in acquiring knowledge and abilities to help jeopardized population. Systematic overview of objectives, necessary measures and research activities is given as a guideline for improvement of domestic national system of emergency situations management.

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Wydatki gmin z tytułu dopłat do pobytu mieszkańców w zbiorowych gospodarstwach domowych a zmiany demograficzne

Author(s): Agnieszka Monika Bobrowska,Marta Maciejasz-Świątkiewicz / Language(s): Polish Issue: 3 (28)/2016

This article includes the analysis of situation at the market for care services and the consequences of changes at this market for municipalities in the level of residual expenditures for nursing homes. From the observation of demographic processes it emerges that the number of older people requiring constant care will grow. This may mean an increased financial burden for entities that constitute collective households. A particular example of such households are social welfare houses (SFH). Therefore the aim of this study is to show processes relating to changes in local government finances in the context of demographic changes taking place. The article states that factors that are related to the level of expenditures of municipalities to pay for staying in SFH are: the level of retirement benefits, the number of older people (75+) and the amount of funds collected in the third pillar of retirement system. According to the analysis of historical data and the emerging trend of expenditures of municipalities for subsidies for SFH it has been found that in the coming years there is expected a further increase in these expenses.

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Autokorelacja przestrzenna potencjału dochodowego gmin w wybranych obszarach metropolitalnych

Author(s): Agnieszka Kozera,Romana Głowicka-Wołoszyn / Language(s): English Issue: 330/2017

A commune’s own income potential, indicative of financial self sufficiency, underpins the ability of its government to foster local growth. Accurate recognition of the potential levels necessary for improvement of development policies requires that, apart from considering communes’ own potential, neighbouring communes’ potential should be taken into account, especially if the neighbours are large urban centres of substantial demographic and economic capacity. This article aims to examine spatial autocorrelation of income potential of metropolitan communes of Warsaw, Poznań, Wrocław, and Cracow metro areas in 2014. The study draws on data published by the Central Statistical Office in the Local Data Bank and uses the R programme packages, such as spdep, maptools, and shapefiles for calculations. / Własny potencjał dochodowy gmin stanowi nie tylko o ich poziomie samodzielności finansowej, ale przede wszystkim o zdolności danej JST do kreowania rozwoju lokalnego. W celu ulepszenia prowadzonej polityki rozwoju regionalnego, w identyfikacji poziomu własnego potencjału dochodowego JST należy brać pod uwagę nie tylko wewnętrzny potencjał poszczególnych gmin (m.in. demograficzny i gospodarczy), ale także uwzględnić ich lokalizację przestrzenną, a zwłaszcza oddziaływanie największych miast – metropolii. Celem artykułu jest ocena zjawiska autokorelacji przestrzennej w zakresie kształtowania się poziomu własnego potencjału dochodowego gmin w wybranych obszarach metropolitalnych – warszawskim, poznańskim, wrocławskim oraz krakowskim w 2014 roku. Badania empiryczne przeprowadzono na podstawie danych pochodzących z Głównego Urzędu Statystycznego (Bank Danych Lokalnych). Obliczenia wykonano w programie R z wykorzystaniem pakietów spdep, maptools i shapefiles.

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Duties of a Unit Belonging to the Public Finance Sector with Respect to Documentation of Management Audit

Author(s): Anna Mucha / Language(s): English Issue: 4/2017

The paper discusses the issue of control in the public finance sector. The issue in question is particularly important in the context of transition from heavily bureaucratic financial control of the public finance sector entities used so far to the management control based on regulations observed in the commercial sector. The paper underlines the essence and the concept of the analyzed phenomenon s as well as legal regulations and standards constituting the management control. The management control solutions applicable in the public finance sector are presented. The applicable regulations and standards form an ordered set of guidelines which persons responsible for functioning of the management control should use to create, evaluate and improve management control systems. The purpose is to promote the implementation of coherent and standard management control model based on international standards in this field with taking into consideration specific unit tasks and conditions. The implemented regulations should be valid and adequate to a situation present in the entity. The obligations of the entities in the scope of management control documentation, which arise from standards in force, are underlined.

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