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.

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22799 archived items

Recent Submissions

Opodatkowanie emerytur w Polsce na tle rozwiązań w państwach Unii Europejskiej
(Biuro Analiz Sejmowych, 2022-12) Kluzek, Marta; Uniwersytet Ekonomiczny w Poznaniu
As a result of the ageing of the population of European countries, an increasing percentage of people achieve income in the form of pensions. The aim of the article is to present the principles of taxation of pensions in Poland and to compare them with the countries of the European Union as well as to show the impact of tax solutions on the finances of retirees’ households. To achieve the goal, the method of analysing the literature on the subject, legal acts and statistical data was mainly used. The tax solutions adopted in Poland do not constitute a sufficient incentive to participate in voluntary pension programmes, and taxation of pensions does not differ significantly from taxation of other sources of income. Pension systems in the EU vary, as do the tax rules applicable in this area. This differentiation, with possible mobility of people, means that, on the one hand, retirees may try to optimise taxation internationally, but on the other hand, they are exposed to great uncertainty as to the applicable rules for taxing their pensions in the future.
Obszary nieobjęte działaniami uszczelniającymi system podatkowy w Polsce w latach 2015–2019 w zakresie opodatkowania dochodów osób fizycznych – konsekwencje budżetowe, społeczne i gospodarcze
(Biuro Analiz Sejmowych, 2021-01) Kluzek, Marta; Uniwersytet Ekonomiczny w Poznaniu
The aim of the article is to review and evaluate selected solutions in the area of personal income tax in terms of their impact on the tax and political gap. The solutions affecting the labour market, taxation of rent and income from real estate transactions were analysed. The author claims that taxation rules for individual sources of income in Poland are not conducive to building tax justice and contribute to deepening the tax gap understood as the sum of the political gap and non‑compliance with fiscal rules of taxation by taxpayer.
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.
Podatkowe i niepodatkowe obciążenia i ich wpływ na funkcjonowanie przedsiębiorstw
(Biuro Analiz Sejmowych, 2019-09) Felis, Paweł; Otczyk, Grzegorz; Szkoła Główna Handlowa w Warszawie
Główne problemy opodatkowania przychodu osób fizycznych z działalności rolniczej w Polsce
(Biuro Analiz Sejmowych, 2018-06) Burzec, Marcin; Smoleń, Paweł; Katolicki Uniwersytet Lubelski