Transformation and its Impact on Structural Changes in Polish Agriculture

The following article analyses the structural changes of the Polish agriculture, which have been influenced by the transformation processes. These processes have been caused and influenced by phenomenas of a various scope and impact, but from the point of view of functioning of agricultural farming a few major factors may be outlined. Amongst the mentioned factors one can find: price decontrol and liberalisation, which have influenced the processes of price and agricultural products realisation, international trade realisation, which have forced the increase of business competitiveness in the rural areas, liquidation of state owned and monopolized farming institutions, the lack of which has given those areas the push towards individualized entrepreneurship and finally the processes of the privatization of the social agricultural sector, which have caused the flux of land ownership but has also became the cause of potential problems for post-State owned agricultural areas.transformation, structural changes(transformations), agriculture, Poland, Agricultural and Food Policy, Farm Management,

Tax administrative costs as a component of tax transaction costs in Poland and other OECD countries

Motivation: While implementing a tax policy, attention should be paid not only to the amount of tax revenues but also to the total cost of the fiscal process itself. Only an analysis with consideration of tax collection costs provides the possibility of unequivocal assessment of a tax system’s effectiveness.Aim: The aim of the article is to identify the elements of tax transaction costs and to analyze in detail the tax administrative costs, as well as to assess the effectiveness of the Polish tax system compared to that of other OECD countries.Results: The Polish tax administration is one of the most expensive in the European Union and it requires reforms. According to the OECD, tax collection costs in Poland in 2013 amounted to 1.6% of tax revenues. Among the 56 countries surveyed by the OECD, only Japan (1.74% of revenue) and Saudi Arabia (1.62%) had a higher tax collection costs index

Independent Fiscal Institutions as a Tool of Fiscal Governance

The recent economic crisis, one of the symptoms of which is a sudden increase of public debt in the majority of OECD countries, again made the government and the society aware of the necessity for conducting transparent, but also responsible fiscal policy. Creating a framework of the fiscal discipline responsible fiscal policy started to be perceived as an essential condition of effective governance leading to reduce budget deficit and public debt. The independent fiscal institutions may be included into regulations supporting public finance management. Their fundamental aim is to reduce the related risk of conducting the irresponsible fiscal policy, monitoring it, controlling deficit and assessing long-term effects of government action in this area. The purpose of this article is to present independent fiscal institutions and evaluate their usefulness in enhancing the effectiveness of the fiscal policy and stabilizing public finance. Experiences of the EU and OECD countries were used in the analysis.

Tax policy in OECD countries in 2007–2016: trends and challenges

Motivation: Taxation patterns vary from country to country. The shape of the tax policy was influenced by historical conditions, as well as changes in macroeconomic conditions. An example of this is the recent crisis, during which the measures taken in the area of discretionary tax policy often proved to be a good response to the problems of the economies and facilitated a faster return to the path of growth. At the same time, during the last century, the perception of the role of taxes in economic development changed radically, moving from a legitimate tool used by the state in the development process after World War II, through treating taxes as a ‘necessary evil’ at the turn of the century, to an instrument conditioning the maintenance of fiscal balance.Aim: The purpose of this article is to analyze the tax policies implemented in OECD countries, indicate similarities and differences in response to global conditions and identify general trends in the reform of tax systems. The analysis covered OECD countries in 2008–2017. The study utilizes the descriptive method with elements of statistical data analysis. The article was prepared on the basis of literature studies and OECD data.Results: Economic globalization has changed the dynamics of the legislation process and influenced decision making in the field of tax policy. Although decisions are still made by state parliaments, they not only reflect the needs of the budget, but also ensure the international competitiveness of the tax system and protect against fiscal erosion. It should be remembered, however, that the tax system is defined as a social agreement of sorts, which is concluded between the government and the society. The level and structure of taxation determine the specific ‘social balance’ achieved between the conflicting interests represented by the two parties to the agreement. This balance should not be disturbed solely in order to cover unitary shortfalls in public revenue in a given year

Narracyjne możliwości pedagogiki a kryzys kultury i wychowania

Punktem wyjścia dla rozważań zaprezentowanych w tekście są trzy założenia. Pierwsze z nich oparte jest na przekonaniu, że kultura przesądza o wszystkim – o rozwoju społeczeństw, o jakości życia ludzi, drugie zaś związane jest z twierdzeniem, iż edukacja jest lustrem kultury. Problemy kultury są więc jednocześnie problemami edukacji oraz edukacja jest zawsze praktyczną realizacją jakiejś wizji (modelu rozwoju) kultury. Trzecie założenie związane jest z istotą pedagogiki jako dyscypliny, której specyfika i przedmiot badań stają się swoistym rodzajem szans i możliwości zarówno na rozumienie złożonych uwarunkowań różnorodnych przejawów kryzysu kultury i wychowania, jak i na ich przezwyciężanie. Taką szansą jest w moim przekonaniu narracyjność pedagogiki oraz pedagogiczne badania narracyjne

DIRECT PAYMENTS AND THEIR IMPACT ON THE LAND MARKET IN POLAND

The article makes an attempt to answer the question: how direct payments affected the land market in Poland? The first part of the article explains the theoretical aspects of direct payments as an instrument of agricultural policy and their prospective effectiveness. Also the special character of the solutions adopted by Poland in relation with the use of this instrument was shown. The second part presents the main problems of the land market in Poland, taking into account both the supply and the demand factors of this market. The third part concentrates on searching for the cause-effect relations between the direct subsidies and the changes in the land market in Poland. They suggest, among others, that the forecasts regarding the retaining of land in households have been confirmed in practice.Direct Payments, Land Market, Agriculture Policy, Structure of Agriculture, Agricultural and Food Policy, Q10, Q15, Q18.,

Critical Narrative Research in Education: Theoretical Premises and Examples of Inquiry

The article is a presentation of the author’s approach in qualitative social research. Critical narrative research is characterized in the context of the linguistic turn. The author presents a model of critical narrative research, which includes the stages of critique, narrative, understanding and change, all described in detail. The article also discusses an example of critical, engaged narrative research on the struggle for recognition in narratives, based on the narrative and identity of the individual and the narrative and identity of the community as introduced by MacIntyre

VAT revenues in 2008–2020: trends and challenges of Covid-19

Motivation: VAT revenues are particularly vulnerable to economic turbulence, especially if the crisis directly affects private consumption or changes its structure. Even when consumption levels are relatively high, VAT revenues may be lower due to a shift in consumer spending to the most essential goods or services or an increase in public sector consumption. Because of the reduction in operation and the closure of many businesses, the Covid-19 crisis is likely to have an even greater impact on consumption than the previous financial crisis of 2008. Aim: The purpose of this article is to analyse VAT revenues in OECD countries over the period 2008–2020, identify general trends, and highlight similarities and differences in this regard between the 2008 financial crisis and the Covid-19 crisis. Results: Consumption taxes account for about 33% of all taxes collected in OECD countries, of which 20% is VAT. Covid-19 could change that in an important manner. After the 2008 global financial crisis, tax revenues, including VAT, returned to pre-crisis levels after an average of eight years. VAT revenues in relation to GDP peaked in 2016, and have been stable since then. Due to reduced operation and closure of businesses, the Covid-19 epidemic not only changed the structure of private consumption, but also significantly affected its level. In addition, government actions reducing certain rates have contributed to the decline in VAT revenues. As the survey results indicate, standard VAT rates between 2017 and 2020 were at record high levels, averaging 19.3%. With such high rates, in order to re-store VAT revenues after the crisis, governments may have to think about how to broaden the tax base (e.g., temporarily lower rates and stimulate consumption)

ESTIMATION OF TAX BASE IN PERSONAL INCOME TAX AS A FORM OF SUPPORT FOR AGRICULTURE IN GERMANY

Taxes in most EU countries are designed to financially support farms through lower tax rates. The preferential tax allowances and exemptions motivate farmers to undertake specific activities, in accordance with the main objectives of the agricultural policy. As a result of such activities, the agricultural sector receives additional support, which officially is not subject to public control, at the same time contributing to a considerable burden of EU budgets. The aim of the article is to evaluate the selected tax expenditures addressed to farmers, contained in the German personal income tax. The paper is an attempt to answer the question, whether the method for estimating income from agricultural production used in the German personal income tax law has an impact on reducing tax burdens of farm owners and what the consequences are for the agricultural sector, especially in the area of changes in the area structure of farms

Warsaw

With 3 million residents, the Metropolitan Warsaw region is today the ninth most-populated capital city in the EU. It has undergone a series of far-reaching changes to its economic structure over the past 50 years to attain this status. This essay reviews how Poland's capital went from environmental and infrastructure degradation to the wealthiest capital city in Eastern Europe