Zobrazeno 1 - 10
of 27
pro vyhledávání: '"Paweł Felis"'
Autor:
Paweł Felis, Michał Bernardelli, Anita Makowska, Elżbieta Malinowska-Misiąg, Jarosław Olejniczak
Publikováno v:
Nieruchomości@, Vol IV Wydanie elektroniczne, Pp 39-65 (2023)
The article aimed to present arguments for the necessity of changes in the real estate tax system. The concept of a zone-based tax was introduced, which could replace the existing system quickly, addressing some of the raised issues of social injusti
Externí odkaz:
https://doaj.org/article/aa9077734d6545fb8dd68b788a34e93a
Autor:
Paweł Felis, Henryk Rosłaniec
Publikováno v:
Studia Regionalne i Lokalne, Vol 2, Iss 68, Pp 88-118 (2017)
W artykule uwaga skoncentrowana została na podatku od środków transportowych, interesującym nie tyle ze względu na jego wydajność, ile dużą mobilność bazy podatkowej. Celem było rozpoznanie zróżnicowania fiskalnych skutków decyzji z za
Externí odkaz:
https://doaj.org/article/82942ed2c7404468853b8ca8f70ba708
Autor:
Paweł Felis, Henryk Rosłaniec
Publikováno v:
Gospodarka Narodowa. The Polish Journal of Economics, Vol 288, Iss 2, Pp 45-67 (2017)
Municipal taxes are connected with local tax governance, which includes the right of municipal authorities to shape the amounts of some taxes through establishing tax rates and introducing tax reliefs and exemptions. Therefore, it is important to ide
Externí odkaz:
https://doaj.org/article/96a6ca6b06354cf0a640e9125c8acd55
Autor:
Paweł Felis
Publikováno v:
Finanse i Prawo Finansowe, Vol 1, Iss 4, Pp 37-51 (2014)
Istniejący w Polsce system zasilania samorządu terytorialnego wymaga zmian, w zakresie dochodów podatkowych zmiany powinny dotyczyć systemu podatków od nieruchomości. Potencjalnym źródłem dodatkowych znacznych dochodów gmin powinien być zr
Externí odkaz:
https://doaj.org/article/695d70b9240a407e81068c077955e483
Tax Expenditures in Local Taxes - an Effective Instrument of Local Tax Policy? The Example of Poland
Autor:
Paweł Felis, Grzegorz Gołębiowski
Publikováno v:
Contemporary Economics. 15:393-414
This study examines the size and diversity of tax expenditures (TEs) by gminas (municipalities) in Poland between 2007 and 2019. Consequences of gminas' taxing power and the reduction of revenues resulting from statutory tax preferences were taken in
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::e59b53a1e89cc752c99982b957af9a7b
https://doi.org/10.5709/ce.1897-9254.456
https://doi.org/10.5709/ce.1897-9254.456
Publikováno v:
Lex localis - Journal of Local Self-Government. 19:521-541
The paper addresses differences in financial effects of local tax policy. Its aim was to examine the effects of decisions taken within the realm of tax authority in a country which applies area-based property taxation. The paper validates the hypothe
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::92c614f6c020a61c4dc4cd45fc19d35a
https://doi.org/10.4335/19.3.521-541(2021)
https://doi.org/10.4335/19.3.521-541(2021)
Autor:
Grzegorz Otczyk, Paweł Felis
Publikováno v:
Studia BAS. 1:77-102
The article explores the subject of diversification of local tax policy and its fiscal consequences in Poland in 2007–2019. It focuses on various types of municipalities and tax governance tools they use (establishing tax rates, applying tax exempt
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::1a43b8ce799cd01fbb1aa4ffb8166f75
https://doi.org/10.31268/studiabas.2021.06
https://doi.org/10.31268/studiabas.2021.06
Autor:
Paweł Felis, Waldemar Szymański
Publikováno v:
Studia BAS. 4:69-94
The article looks at the legal solutions adopted in 2015–2019 in Poland in order to tighten the tax system. In the field of income taxes, these were anti-abusive regulations, securing the tax system in a general way, as well as targeting specific t
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::a15100d1bbd8057b68862b4e4f03a824
https://doi.org/10.31268/studiabas.2020.31
https://doi.org/10.31268/studiabas.2020.31
Autor:
Grzegorz Otczyk, Paweł Felis
Publikováno v:
Studia BAS. 68
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::24d05688a80fcb8fc4110ee89cda6de4
https://doi.org/10.31268/studiabas.2021.41
https://doi.org/10.31268/studiabas.2021.41
Autor:
Paweł Felis, Michał Bernardelli, Marcin Jamroży, Jacek Lipiec, Elżbieta Malinowska-Misiąg, Joanna Szlęzak-Matusewicz, Grzegorz Otczyk
Publikováno v:
East European Politics and Societies: and Cultures. :088832542211168
This article aims at finding a relationship between the degree of fiscalism and innovation in eleven countries in Central and Eastern Europe (CEE). The article uses clustering algorithms to divide countries into groups, with the most similar features
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::bca06bf1ed5ebfc14ee26d7959d86451
https://doi.org/10.1177/08883254221116802
https://doi.org/10.1177/08883254221116802