1,720,979 research outputs found
Bank Guarantee Fund – a new public finance sector entity
Get PDFThis paper is devoted to a change in a catalogue of entities of a public finance sector in Poland. The change was made by adding a new body – the Bank Guarantee Fund. The author indicates which entities belong to the public finance sector in Poland and what is a ratio legis of including the Bank Guarantee Fund in it. The paper also indicates the legal status and tasks of the Bank Guarantee Fund
Established interpretive practice on social security contributions
Get PDFIt follows from the Entrepreneurs’ Law that an entrepreneur may refer to an individual interpretation decision which he has received or to an established interpretation practice. The article analyses an institution of an established interpretation practice – it examines applicable legal regulations, views of doctrine and judicature. The paper also points to analogous solutions adopted in the Tax Ordinance Act, which concern taxes. The purpose of the study is to determine whether established interpretative practice is a good legislative solution, and what practical significance it has
Accessibility Fund as a part of a system to ensure accessibility for people with special needs
Get PDFThe article deals with the Accessibility Fund which is a part of a system of ensuring accessibility for people with special needs. One of the basic tasks of the state is to remove barriers and ensure accessibility for all citizens, including people with mobility or perception difficulties. The Accessibility Fund is a state purpose fund. This fund has statutorily defined revenues and expenditures. It is a fund of relatively low financial significance. The study argues that the state’s tasks in the area of an accessibility could be effectively fulfilled without the establishment of this fund, and its role could be taken over by one of the existing special purpose funds
National Fund for the Protection of Monuments: legal and financial issues
Get PDFThis study deals with the legal and financial issues of the National Fund for the Protection of Monuments (NFOZ), which has been operating since
1 January 2018 as a special purpose fund. The Fund has statutorily assigned revenues that come from fines paid by violators of regulations related to the protection of monuments. The study analyses the fund’s receipts and expenditures listed in its annual financial plans and concludes that, due to its relatively small revenues, the NFOZ contributes only minimally to the financing of the monument protection system in Poland
Do the Social Insurance Contributions Payable in Poland Constitute a Tax?
Get PDFAmong the enforced public levies in Poland, taxes and social security contributions are certainly the ones of the greatest significance. There are major similarities between them, however differences are also noticeable. On the economic level, contributions are even referred to as an exceptional tax. The aim of the study is to determine – on the legal level – whether it is reasonable to consider the contributions payable in Poland a tax
The Polish Institute of International Affairs: Its legal and financial issues
Get PDFThis article concerns the Polish Institute of International Affairs, which is a state legal person and counts as a unit of the public finance sector. It has a relatively long tradition, as it was established in 1947. The institute's tasks result mainly from the current Act on the institute and its statutes. In terms of financial issues, statutory regulations are sparse. An analysis of the institute's financial plans, contained in annexes to the budgetary acts, revealed that the entity can only function owing to a subjective subsidy from the state budget
Applying Facilitations in the Payment of Social Insurance Contributions as a Result of the So-called State of Social Insurance Finances
Get PDFApplying facilitations in the payment of social insurance contributions is linked with, inter alia, the “state of social insurance finances”. The article was written in order to elaborate upon the term “state of social insurance finances”, as there is no literature on the subject. The author relates the term “state of social insurance finances” to such term as: state of public finances and public interest. It is indicated that the “state of social insurance finances” should be interpreted in the context of the finances of the largest and most significant fund of this type, the Social Insurance Fund. The author emphasizes that although remission of contribution payables has a tangible impact on social insurance finances, postponing payment or arrangement of payment in installments is of symbolic significance. The conclusions can lead to the assumption that the “state of social insurance finances” must be interpreted in a dynamic manner: depending on the types of facilitations and the financial situation of the Social Insurance Fund
On Accident Fund – de lege lata and de lege ferenda Remarks
Get PDFAccording to the forecasts, accident fund is the only fund included in the Social Insurance Fund which will have a credit balance in the coming years. This enables it to become self-sustaining – both legally and organizationally. By means of small legal changes, it is possible to normalise at least one type of insurances, without incurring any additional costs. It should be emphasized that the solution put forward by the author is not original, since the functioning of the social insurance system in the II RP was also based on legally and financially independent funds. In his study, the author points out potential directions of legal changes and justifies them
Facilitations in Paying Social Security Contributions – Terminological Issues
Get PDFThe provides an analysis of the term “reductions” in reference to paying contributions. It has been indicated that social insurance debt write offs are not recognized as reductions. Moreover, the author proposes a modification of the term “the mechanisms used to facilitate the payment of the contribution by the payers” and an expansion of its scope of meaning
Polish tax system overview
Get PDFThe article analyses the “tax system” concept. The authors have mainly referred to the views of the Polish tax law doctrine. The analysis also covers issues on public levies, with a particular emphasis on taxes, their most important components. The article also presents issues concerning the classification of taxes and their structure
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