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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Therefore, a major element of its implementation should be proper measurement of the impact the spending decisions taken have on respective spheres of the social and economic life.

This book analyses the tax treatment of income received from participation in international sports competition and the extent to which double tax treaty provisions based on article 17 of the OECD Model Tax Convention can be used to regulate the taxation of international sportsmen in the context of sports mega-events.

Ewa Lotko, Urszula K. Further use of the site signifies your agreement to their use. The issue of tax avoidance by multinationals has become one poslkie the main topics in international politics and taxation, as can be seen when contemplating the current efforts on base erosion and profit shifting and the international advance on a thorough exchange of information.

The sports minister of Brazil opens the book with the perceptions of legacies for the country. Past, Present and Future L. The systematic structure of each case allows easy and efficient comparison of the varying application and interpretation of tax treaties in different regimes.

In particular, it analyses: Ustawa z dnia 17 listopada r.

Rachunki dochodów własnych jednostek budżetowych | Lenio | Prawo Budżetowe Państwa i Samorządu

Are they defined in the same way throughout Europe? Tax harmonization or coordination of corporate taxation in the European Union is usually considered from two complementary polslie of view: This book therefore provides a basis for tax policy decisions at a national and European level. This book provides a unique and comprehensive global overview of international tax disputes on double tax conventions, thereby filling a gap in the area of tax treaty case law.

The Case of Poland pp. This book presents a unique and detailed finansowe.fonanse into the taxation of entertainers and sportspersons in an international context and is therefore an essential reference source for international tax students, practitioners and academics.

Geographical Diversification of Gmina Revenue from Real Estate Market in Poland

In the years —, there was a six-fold increase in the number of LGUs which were obliged to implement these plans. Polskie prawo finansowe, finanse publiczne. Such a combination will give the reader a good overview of the different tax models that are used in countries such as Switzerland, Austria, France, the Netherlands, Canada, Spain, Russia, Poland and Ireland.


This book is a unique publication that discusses the 37 most important tax treaty cases which were decided by judges in around the globe.

Contact If you are human, leave this field blank. 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 engineering with social engineering. The general report elaborates extensively on issues connected with tax carve-out provisions in bilateral investment treaties and the arbitration of tax matters. The increasing number of tax-related investment disputes is a clear indicator of an urgent need to identify and examine the issues emerging in this area in an academic context.

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

AREAS OF INTEREST — Public finance — in private sector, money serves to its owners to cover the costs of manufacturing e.chpjna-duch 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. Oficyna Prawa Polskiego, poprzednie wydania, The book then moves to selected tax treaty issues. How does commodification drive sport development and meanings?

The current rules of international law relating to the taxation of income of sportsmen do not fulfil their functions in the context of international sports mega-events.

The reader will have the opportunity to understand the tax related issues involved in the organization of a multinational finansiwe.finanse such as a football championship and a music festival. The metropolis governs the world. The contributions from 35 renowned tax experts in this volume show how the practical problems in European and international tax law are of constantly growing significance in a globalizing world.

The tax treatment of income earned by sportsmen participating in the Olympic Games is governed by domestic law and double tax treaties based on the OECD Model Tax Convention. GTTC gives a complete picture of the realities of everyday international tax treaty practice and also includes recent instruments such as tax information exchange agreements TIEAs. 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.

It also constitutes a starting point for academic reflection on a core issue affecting the structure of corporate income taxation. Participant of many national and foreign academic conferences and seminars.


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

A major focus is the attitude taken towards tax matters in the bilateral investment treaties of reporting countries, as is the relationship between double tax treaties and bilateral investment treaties. Taxation of Entertainers and Sportspersons Performing Abroad, comprising the proceedings and working documents of an annual seminar held in Milan in Novemberis a detailed and comprehensive study on the taxation of highly mobile individuals engaged in the artistic and sports sectors.

Biografia Publikacje Konferencje Badania Kontakt. The way tax systems define foreign entities that fall under their corporate income tax may also vary significantly, which may in practice give rise to interesting tax planning opportunities. Mega Events in Post-Soviet Eurasia. Konstytucja Rzeczypospolitej Polskiej z 2 kwietnia r.

This book is of relevance to practitioners and academics working in tax law and international investment law, as well as students doing research and all who have an interest in the most current issues in these fields of law. Fiscal policy — it has a direct impact on generating a greater e.chojnaduch of GDP and creates a real potential for increasing citizen welfare. Ustawa z 27 sierpnia r. IBFD Peawo contributions from 35 renowned tax experts in this volume show how the practical problems in European and international tax law are of constantly growing significance in a globalizing world.

This Festschrift celebrates the 75th birthday of Prof.

Finanse publiczne. System dochodów budżetowych – Uniwersytet Warszawski – USOSweb

Her core work experience involves the functioning of public finance system in Poland and worldwide, budgetary processes and the effectiveness of public spending. Moreover, it takes a closer look at the compatibility of an EU Tax with the financial systems of the Member States and the administrative handling of such a tax.

As theory and practice do not always coincide, this publication covers not only the model conventions, but also the most important variations as well as the diverging national tax treaty policies.

The main research hypothesis was made that the community located in central and north-western Poland gain higher income from the real estate market, than other gminas.

The various contributions found in this book are the results of a conference held in Geneva in October on the International taxation of Artists and Sportsmen.

Active participation in scientific and professional conferences, both international and Polish.