Problemy i wyzwania finansów publicznych u progu dekady członkostwa Polski w Unii Europejskiej pod red. Beaty Guziejewskiej http://hdl.handle.net/11089/3663 2026-04-05T00:32:34Z 2026-04-05T00:32:34Z Witczak, Radosław http://hdl.handle.net/11089/5510 2021-08-02T11:32:31Z 2013-01-01T00:00:00Z

Szacowanie podstawy opodatkowania w podatku od towarów i usług jako formy przeciwdziałania oszustwom podatkowym – wybrane zagadnienia Witczak, Radosław The problem of tax assessment in the VAT tax was presented. The provisions point out different methods of assessment of the tax base. The analyse of use of different methods in assessment of the tax base in VAT was given. The associated enterprises can also diminish tax liabilities in the VAT. Tax authorities can assess the turnover in such situation but the provisions curtail the tax assessment. The possibility of changing the provisions in this respect was discussed.

2013-01-01T00:00:00Z Zajączkowski, Wojciech http://hdl.handle.net/11089/5509 2018-02-01T11:17:40Z 2013-01-01T00:00:00Z

Kursy walut w świetle ustawy o podatku od towarów i usług oraz projektowanych na 2013 r. zmian w ustawie Zajączkowski, Wojciech The article is devoted to exchange rates of foreign currencies used in VAT for the determination of tax base of taxable activities and due tax, according to the regulations binding in 2012 and amendments to the act planned for 2013. The study concentrates on the analysis of the opinions of the Ministry of Finance expressed in individual tax interpretations concerning exchange rates of foreign currencies in Intra-community acquisition of goods and delivery of goods or services, where goods or services are acquired by domestic taxpayers, in the context of theses resulting from the judicature of administrative courts and the doctrine. The attention has also been paid to the incompatibility of some regulations of the act on VAT with regulations of Directive 2006/112/EC, including the ones concerning exchange rates of foreign currencies.

2013-01-01T00:00:00Z Miszczynska, Katarzyna http://hdl.handle.net/11089/5508 2021-07-15T15:47:35Z 2013-01-01T00:00:00Z

Wydatki na ochronę zdrowia a budżet jednostek samorządu terytorialnego Miszczynska, Katarzyna Over the last several years financing of health care system has undergone a fundamental transformation. After 1 January, 1999, local governments took greater responsibility for the protection of health at regional and local levels. Polish local government carrying out public tasks suffers from shortage of funds. In view of the constraints felt by the local government for inadequate financial resources, the Polish accession to the European Union has become part of the solution. The role of local government is to carry out the tasks that are fundamental to satisfy public needs. Increasing year-on-year demand for medical services contributes to the problem of limited public funds earmarked for this purpose. Unfortunately, Poland, like other countries is not able to fully meet the needs of patients for rapid access to high quality medical services. That is why the need to improve the system of health care financing seems to be inevitable in the context of partial gap bridging between supply and demand in the market for medical services.

2013-01-01T00:00:00Z Kietlińska, Krystyna http://hdl.handle.net/11089/5507 2018-02-01T11:17:40Z 2013-01-01T00:00:00Z

Ofiarność społeczna Polaków – dylematy 1% podatku dochodowego Kietlińska, Krystyna The paper deals with dilemma connected with one of the forms of charity as 1% of income tax that taxpayers are allowed to give to a public benefit organization of their choice. The analysis uses 2004–2009 data and allows to show the changes in this subject.

2013-01-01T00:00:00Z