Preferencyjne opodatkowanie działalności gospodarczej na terenie Specjalnych Stref Ekonomicznych [PDF]
, 2016 Special economic zones (SEZ) are one of the regional policy instruments having a positive impact on development of regions, particularly those less advanced.
Ajchel, Magdalena
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Dyskusja nad statystyką nauki i techniki w Polsce [PDF]
, 2016 This article discusses the limited value of statistical data and indices on science and technology in Poland with respect to the requirements of those who make important decisions about scientific and technological research at the political and ...
Kozłowski, Jan
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Systemy opodatkowania nieruchomości w państwach Grupy Wyszehradzkiej [PDF]
, 2019 The aim of this paper is to present the current systems of immobile property taxation in the states of the Visegrad Group. In Europe, beside the systems which base on the value of the property, characteristic of the vast majority of the EU, there are ...
Etel, Leonard
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Szkolnictwo wyższe a wymagania rynku pracy [PDF]
, 2016 The Author analyses the situation of Poland’s higher education in the context of labour market demands. She stresses that the situation on Poland’s labour market poses new quality challenges to education and points out the need to develop lifelong ...
Orczykowska, Anna
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Preferencje w podatku od towarów i usług dla małych i średnich przedsiębiorstw w warunkach jednolitego rynku europejskiego [PDF]
, 2016 The article aims at analysing and assessing preferences in tax on goods and services for small and medium-sized enterprises in the perspective of EU single market. Much attention is paid to subject exemptions for small enterprises and the category of the
Famulska, Teresa
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Tax expenditures jako ukryta forma wydatków publicznych [PDF]
The article looks at tax expenditures as a type of government spending classified as off-budget expenditures. The authors examine the influence of this form of government spending on the Polish budget.
Budlewska, Renata +2 more
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Finansowanie szkolnictwa wyższego [PDF]
, 2016 The expansion of higher education in OECD countries and beyond is both essential and desirable. However, it is a costly endeavour, faced with competitive imperatives in the struggle for budget outlays. Hence, the finances of higher education are an issue
Barr, Nicholas
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Dziecko jak kryterium przyznania preferencji w podatku dochodowym wybranych państw europejskich [PDF]
, 2013 Artykuł ukazał się w książce: Preferencje podatkowe, B. Kucia -Guściora, M.Burzec (red.), Lublin 2013The article rises the question of the tax preferences included in the construction of the personal income tax in selected European countries such as ...
Burzec, Marcin
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Preferencje podatkowe wspierające działalność B + R w ramach podatków dochodowych w Polsce i w Wielkiej Brytanii / Tax incentives supporting R&D activities in Poland and in the United Kingdom [PDF]
Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu, 2016 Aneta Kargol-Wasiluk, Adam Wyszkowski
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Globalny podatek minimalny a ochrona praw nabytych i interesów w toku [PDF]
This article examines whether the global minimum tax (Pillar Two) could infringe upon the principles of protecting acquired rights and legitimate expectations.
Kondej, Kondej
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