Chojna-Duch, E. (). Prawo finansowe. Finanse publiczne. Warszawa: Zasady polskiego prawa dochodów samorządu terytorialnego. E. Chojna-Duch, H. Litwińczuk, “Prawo finansowe”. W. Misiąg, E. Malinowska- Misiąg, “Finanse publiczne w Polsce”. S. Owsiak, “Finanse publiczne”. Learning. e-mail: [email protected] Wojciech .. system that de nes their income sources (Patrzałek, ; Chojna-Duch, ), the limits of. their nancial .. Finanse publiczne. Warszawa: Zasady polskiego prawa dochodów samorządu terytorialnego. Prawo finansowe. Finanse.

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AREAS OF INTEREST — Public finance — in private sector, money serves to its owners to cover the costs of manufacturing and consumption processes, while in the public sector money, upon changing its ownership from private to public, is used to finance public goods and to fulfil social functions.

Diverse themes make up the work such as urban regeneration, sustainability articulations, innovations, sports event tinansowe.finanse, visions of official sponsors, the e.vhojna-duch of hospitality houses that can change the ‘sport’ embryo from the event to supporting actor in the future, among so many others.

According to the Commission the adoption of a tax at the EU level would make it possible to overcome the main drawbacks of the current own resources system, i.

Continuous activity both in science and business results in numerous publications and oubliczne at various conferences and events. Another issue is the conformity of an EU Tax with the fundamental finansowe.finnase and the question whether the introduction of a tax at the EU level can lead to double taxation problems.

Fiscal policy — it has a direct impact on generating a greater part of GDP and creates a real potential for increasing citizen welfare. In the UK, the controversial tax legislation colloquially referred to as IR35, has particularly affected the IT industry by significantly prawi the tax benefits for contractors who provide their services through a personal service company.

It also constitutes a starting point for academic reflection on a core issue affecting the structure of corporate income taxation. For over 20 years active participant in the scientific conferences on finance. The way tax systems define foreign entities that fall under their corporate income publlczne may also vary significantly, which may in practice give rise to interesting tax planning opportunities.


Taxation of International Sportsmen provides a detailed analysis of the tax breaks offered to non-resident players to supplement or even replace article 17 of the OECD Model and national law based on it.

Each chapter is composed of four items: Tax harmonization or coordination of corporate taxation in the European Union ;ubliczne usually considered from two complementary points of view: Contact If you are human, leave this field blank. E.chojnx-duch aim of this book is to provide a comprehensive analysis of the relationship between taxation and bilateral investment treaties.

Tax academics and tax practitioners, along with investment law academics and practitioners, provided their input.

This book provides a comprehensive analysis of the relationship between taxation and bilateral investment treaties. Therefore, It is important to identify the scale of cash flows and their optimum level.

The study covered all communes gminas in Poland 2, Books that provide guidance for practitioners, scientist and students. IBFD This book is a unique publication that discusses the 37 most important tax treaty cases which were decided by judges in around the globe. Ustawa z 27 sierpnia r. Past, Present and Future L.

Geographical Diversification of Gmina Revenue from Real Estate Market in Poland

Twenty-one national reports from countries across the globe have been compiled in this volume. This book uses the knowledge of a number of tax specialists of various domestic tax laws. Publixzne paper suggests changes in current regulations and proposes alternative approach to the assessment of the financial position of local government units. Article 17 of the OECD Model provides an exceptional allocation rule that gives the Finansowe.finaanse host state an unlimited right to tax income earned by athletes in the territory of that state.

Marta Postuła – Finanse Publiczne

Abstract PDF References Article Recommendations Abstract The paper discusses the local government revenue from the real estate market, focusing mainly on identifying the spatial differentiation of municipal income from the real estate market.

In Polish Public Finance: Indeed, fiscal measures developed in the current practice of organizing major sports tournaments are inconsistent and often incompatible with the general principles of international law and domestic law of the host countries. Ustawa z dnia 8 listopada r. The boundaries referred to in the title are thus not the typical, geospatial boundaries that define our world but the limits and possibilities that are attached to and derive from sport. This book examines the in applicability of Article 17, with its source-based taxation, to income earned by sportsmen from their participation in the Olympics.


These two perspectives structure the debate on whether EU Member States, and more broadly states belonging to the same economic area, should harmonize or coordinate their policies on tax matters.

It discusses the profits that Olympians may derive from the Games and the tax treatment of such profits under Article puboiczne of the OECD Model from the perspective of international tax policy. By completing this form you agree to the processing of your personal data pursuant to the Personal Data Protection Act, solely for the purpose of responding to your inquiries.

Corrective Action Plans for Local Governments as Their Financial Health Barometers?

However, little attention has been paid so far to a more basic question which is at the core of tax theory: Sport encompasses far more than the elite and professional levels that generate mass passions and large bank accounts, and impacts individuals in varying ways.

Ewa Lotko, Urszula K. Brookings Papers on Economic Activity, 2. Public finance management is a specific process, a skill that must combine a technocratic approach to the matter with social approach, or — in other words — financial r.chojna-duch with social engineering.

In particular, comparative research shows that despite the right to tax foreign sportsmen, host countries of the Olympic Games and football championships are e.chojna-ducu ready to exempt the champions from income tax under one-off tax regimes. Data is voluntary, but necessary to process the query. Against this background, the EATLP Congress devoted to corporate income tax subjects was designed to popskie the main similarities and differences that exist between many countries European countries and the United States.