http://hdl.handle.net/11320/13997 Wed, 10 Jun 2026 15:58:22 GMT 2026-06-10T15:58:22Z http://hdl.handle.net/11320/14203 Tytuł: Agricultural tax incentives to stimulate economic investment in Poland Autorzy: Gorgol, Andrzej Abstrakt: To induce a taxpayer to act in a manner consistent with the objectives of the tax policy of the state, it is necessary to apply appropriate tax instruments, which are measures for the implementation of the incentive function of agricultural tax. Th ese primarily include tax exemptions and reliefs. The subject of this study includes issues related to the use of tax instruments to stimulate the economic investments of agricultural taxpayers. The author’s research intention is to demonstrate the truthfulness of the thesis that the effectiveness of these incentives is not optimal and can be increased by eliminating legal measures not adapted to the needs of fiscal stimulation. To achieve this objective, it is necessary to determine in the first place what is characteristic of each preference aimed at increasing economic investment in the farm. On this basis, in the second place, further groups of stimuli may be distinguished following the analysis of their features, both common and separate. Thanks to this, the disadvantages of the legal provisions applicable to stimulation preferences in the strict and largo sense are presented in separate chapters of this study Sat, 01 Jan 2022 00:00:00 GMT http://hdl.handle.net/11320/14203 2022-01-01T00:00:00Z http://hdl.handle.net/11320/14073 Tytuł: Introduction Autorzy: Moroz, Svetlana; Zawadzka-Pąk, Urszula K. Sat, 01 Jan 2022 00:00:00 GMT http://hdl.handle.net/11320/14073 2022-01-01T00:00:00Z http://hdl.handle.net/11320/14072 Tytuł: Can Democracy Harm Public Finance? Some Evidences from Europe Autorzy: Zawadzka-Pąk, Urszula K.; Jamróz, Paweł Abstrakt: James Buchanan and Richard Wagner in their famous book “Democracy in Deficit” note that democracy has not enough fiscal discipline because the citizens’ representatives are chosen in the election and they take the budgetary decisions seeking the re-election. Their theory of public choice may suggest the existence of a positive relationship between the democracy’s quality and the public debt level reflecting the long-lasting consequences of the budgetary decisions of policy-makers. Thus, we formulate the following research question: Is democratic system harmful for public finance? To operationalize the democratic system, we use five democracy indices (i.e., electoral, liberal, participatory, deliberative, and egalitarian), and the public debt to operationalize the threat for public finance. Conclusions put in a new light the theory, as first the study confirmed that there are statistically significant relationships between democracy’s quality and public debt and, however not in case of every democracy index and every European country. Sat, 01 Jan 2022 00:00:00 GMT http://hdl.handle.net/11320/14072 2022-01-01T00:00:00Z http://hdl.handle.net/11320/14071 Tytuł: The Eu Economic Policy Coordination in the Context of Mitigating the Effects of Covid-19 Pandemic Autorzy: Tyniewicki, Marcin Abstrakt: Economic policy of the European Union demonstrates significant specificity in relation to the classic understanding of economic policy implemented by a state. It results from the fact that in the EU economic policy participate states which at the same time retained competences to implement their own policies, however in specific areas these competences are limited, sometimes significantly. This complex structure means that the EU policy requires coordination. EU economic policy coordination was significant during the fight against COVID-19 pandemic and mitigating its effects. In this scope, the European Commission suggested several solutions (financial instruments).The subject of this paper is, on the one hand, the analysis of a theoretical model of the EU economic policy coordination resulting from the Treaty provisions, and on the other hand, legal evaluation of financial actions proposed by the EU and aimed at combating the effects of COVID-19 pandemic. This assessment is not unequivocally positive, because the Author has made a thesis that a part of the initiatives raises doubt regarding their compliance with the provisions of the Treaties. Sat, 01 Jan 2022 00:00:00 GMT http://hdl.handle.net/11320/14071 2022-01-01T00:00:00Z