OPEN Repository

Welcome to OPEN - the Repository of Open Scientific Publications, run by the Interdisciplinary Centre for Mathematical and Computational Modelling, University of Warsaw, previously operating as the CeON Repository. The Repository enables Polish researchers from all fields to openly share their articles, books, conference materials, reports, doctoral theses, and other scientific texts.

Publications in the Repository are indexed by the most important search engines and aggregators and downloaded by users worldwide. We invite you to create an account, deposit your publications, and use the resources of the Repository.

22799 archived items

Recent Submissions

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Diagnoza i ocena wybranych kierunków zmian opodatkowania nieruchomości mieszkaniowych w Polsce
(Biuro Analiz Sejmowych, 2023-12) Felis, Paweł; Bernardelli, Michał; Bem, Agnieszka; Makowska, Anita; Kowalska, Milena; Otczyk, Grzegorz; Szkoła Główna Handlowa w Warszawie; Uniwersytet Ekonomiczny we Wrocławiu; Ministerstwo Finansów
The property tax system in Poland has not been significantly reformed over the last 30 years. The article presents arguments for and against introducing selected solutions in Poland (such as value property tax, vacant property tax, tax on subsequent properties and taxation of housing funds). It aims to explain the influence of each solution on the real estate market and to indicate budgetary consequences for local government units.
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Problemy efektywnego zarządzania długiem samorządowym
(Biuro Analiz Sejmowych, 2021-12) Otczyk, Grzegorz; Felis, Paweł; Szkoła Główna Handlowa w Warszawie
The article presents the issues of effective management of local government debt. Local government debt can be seen as an effect of accumulated budget inequality. The considerations in the article concern the analysis of the sources of financing the activities of local government units and the effectiveness of their use in the context of maintaining an appropriate level of liquidity and meeting statutory standards. For thispurpose, financial data of local government units for the years 2010–2020 were examined. The study was enriched with the results of research on the budget policy of municipalities on which the authors worked in previous years. It made it possible to trace the tendencies in the field of debt policy in local government units and to establish the challenges faced by representatives of local government authorities.
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Zróżnicowanie fiskalnych skutków gminnej polityki podatkowej w Polsce
(Biuro Analiz Sejmowych, 2021-05) Felis, Paweł; Otczyk, Grzegorz; Szkoła Główna Handlowa w Warszawie
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Analiza i ocena regulacji uszczelniających system opodatkowania dochodów przedsiębiorców w Polsce w latach 2015–2019
(Biuro Analiz Sejmowych, 2021-01) Felis, Paweł; Szymański, Waldemar; Szkoła Główna Handlowa w Warszawie; Wyższa Szkoła Menedżerska w Warszawie
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 tax avoidance schemes. The first part of the article iscusses the factors determining fiscal efficiency which is the main criterion adopted in the study. In the next part the most important tax solutions sealing the system are presented. In the third part an attempt was made, using a number of indicators, to answer the question whether the observed increase in tax revenues from corporate income taxes can be attributed to the anti‑abusive measures which were taken. Based on the conducted research, it has been shown that the decreasing tax gap is the result of the improvement in tax collection effectiveness in connection with the adopted sealing measures.
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Podatkowe i niepodatkowe obciążenia i ich wpływ na funkcjonowanie przedsiębiorstw
(Biuro Analiz Sejmowych, 2019-09) Felis, Paweł; Otczyk, Grzegorz; Szkoła Główna Handlowa w Warszawie