In the article recommended changes have been proposed to the existing property tax structure, which does not effectively fulfil its fiscal and non-fiscal functions. There is room for improvement and modification between the current superficial system and a tax based on property value. Utilising the research conducted as part of the SGH-UEW Interuniversity Grant and a project prepared for the Institute of Finance at the Ministry of Finance, the authors present their own proposals for changes in the existing tax system. A scenario analysis of a local zone tax has also been conducted, demonstrating the flexibility of the proposed solutions in terms of adapting rate differentiation criteria to the specific characteristics of individual municipa...
The aim of the study is a comparison of re-privatization policy pursued in Poland and other countrie...
The article analyses in detail budgetary reporting obligations in local government units. This analy...
The main aim of the article is to present and assess the quality of the most significant amendments ...
The subject of the article is to identify the deficiencies in the functioning of the corpo...
The article is a summary of the audit of financial statements and activity reports prepared by pharm...
Celem niniejszego artykułu jest próba ukazania problematyki wpisów przez Komisję Nadzoru Finansowego...
The institution of tax remitter is used in a relatively broad manner in Polish tax system. This just...
The purpose of this article is to attempt to analyse and summarise the legal solutions that enable m...
Special purpose road companies (abbreviated to SPRC) were supposed tobbe a new category of entities ...
Artykuł stanowi analizę relacji z debaty sejmowej towarzyszącej głosowaniu nad wprowadzeniem ustawy ...
The institution of interchangeable custody is a relatively new phenomenon in Polish family law. Its...
Rozwój gospodarczy i suburbanizacja polskich miast zwiększyły aktywność mieszkańców w zakresie przem...
The article focuses on the characteristics of the constitutional grounds for functioning of the prof...
This article examines character of functions and competences of The National Centre for Emissions Ma...
In the commune of Międzybórz, as a result of a grass-roots initiative, local partnership began to fu...
The aim of the study is a comparison of re-privatization policy pursued in Poland and other countrie...
The article analyses in detail budgetary reporting obligations in local government units. This analy...
The main aim of the article is to present and assess the quality of the most significant amendments ...
The subject of the article is to identify the deficiencies in the functioning of the corpo...
The article is a summary of the audit of financial statements and activity reports prepared by pharm...
Celem niniejszego artykułu jest próba ukazania problematyki wpisów przez Komisję Nadzoru Finansowego...
The institution of tax remitter is used in a relatively broad manner in Polish tax system. This just...
The purpose of this article is to attempt to analyse and summarise the legal solutions that enable m...
Special purpose road companies (abbreviated to SPRC) were supposed tobbe a new category of entities ...
Artykuł stanowi analizę relacji z debaty sejmowej towarzyszącej głosowaniu nad wprowadzeniem ustawy ...
The institution of interchangeable custody is a relatively new phenomenon in Polish family law. Its...
Rozwój gospodarczy i suburbanizacja polskich miast zwiększyły aktywność mieszkańców w zakresie przem...
The article focuses on the characteristics of the constitutional grounds for functioning of the prof...
This article examines character of functions and competences of The National Centre for Emissions Ma...
In the commune of Międzybórz, as a result of a grass-roots initiative, local partnership began to fu...
The aim of the study is a comparison of re-privatization policy pursued in Poland and other countrie...
The article analyses in detail budgetary reporting obligations in local government units. This analy...
The main aim of the article is to present and assess the quality of the most significant amendments ...