Ulgi w podatku dochodowym od osób fizycznych w warunkach kryzysu gospodarczego

Artykuł porusza kwestie propozycji zmian w prawie podatkowym w związku z obserwowanym załamaniem finansowym i gospodarczym. Wśród nich wymienić należy nowelizację konstrukcji podatku dochodowego od osób fizycznych, zwłaszcza w postaci rewizji ulg stosowanych w tym podatku.Publikacja dofinansowana przez Urząd Miasta Łodzi; Udostępnienie publikacji Wydawnictwa Uniwersytetu Łódzkiego finansowane w ramach projektu „Doskonałość naukowa kluczem do doskonałości kształcenia”. Projekt realizowany jest ze środków Europejskiego Funduszu Społecznego w ramach Programu Operacyjnego Wiedza Edukacja Rozwój; nr umowy: POWER.03.05.00-00-Z092/17-00

Synchrony in the phenology of a culturally iconic spring flower

We examine the flowering phenology of the cultural iconic Spring Snowflake Leucojum vernum, a considerable tourist attraction, recorded from two sites in western Poland. Flowering dates at the two sites were closely correlated but about 6 days later at the more natural area. The end of flowering was associated with the start of canopy leafing. Early flowering was related to a longer flowering season which may benefit ecotourism under future climate warming

Ischemic stroke as a rare cause of seizures in a newborn – case report

Background: Identifying etiology of seizures is the primary clinical objective in the management of neonatal seizures (NS). About 85 % of NS cases occurr as a consequence of a specific, identifiable etiology. Causes of symptomatic NS can be broadly categorized as: hypoxic-ischemic encephalopathy, electrolyte or metabolic disturbances, CNS or systemic infections, developmental defects and acquired structural brain lesions, including hemorrhagic or ischemic stroke. Ischemic stroke is characterized as a sudden focal or generalized brain function disruption, whose symptoms tend to last longer than 24 hours (or cause death) and have no other reason but a vascular one. The reported annual incidence is estimated at one per 4000 live births for neonates. The aim of this case report is to present diagnostic difficulties in case of ischemic stroke in apparently healthy neonate. This case concerns a patient – a full-term male newborn, who was in a good condition in the first 3 days after birth. At the beginning of the 4th day of life 3 episodes of right-sided clonic seizures with right-sided nystagmus occurred and which was the reason for admitting the patient to the Department of Neonate and Infant Pathology. Shortly after arrival the seizures appeared again. Laboratory tests showed slightly lowered glucose level and elevated serum concentration of lactic acid. The ultrasound examination of the head revealed a small right-sided subependymal cyst. The patient’s condition was deteriorating, with recurring righ-sided clonic and tonic seizures accompanied by apnea and desaturation that required resuscitation efforts. Because of worsening state of the patient, CT scan was performed. The CT examination revealed a hypodensic area in the left parietal region and cerebral edema, which indicated a possible ischemic stroke. Conclusions: The absence of visible pathologies in the ultrasound examination of the head does not necessarily indicate a lack of CSN abnormalities. More precise imaging tests are needed to identify the cause of NS

Z dziejów katedr skarbowości i prawa skarbowego oraz katedr prawa finansowego w Polsce

Praca recenzowana / peer-reviewed pape

Nauka prawa finansowego po I dekadzie XXI wieku

Księga pamiątkowa dedykowana profesorowi Apoloniuszowi Kosteckiem

The Basic Principles of the New Income Tax from Individuals

The subject-matter of the present paper is the basic foundations of the general income tax from individuals, which has been in law since lst January 1992. In the introductory part of the paper the new tax has generally been characterized, showing its role in reforming the Polish tax system. Further parts contain the range of tax, the principles on how to arrive at the rate of taxation, which is directly related to the way of calculating the amount of income and taking into account the costs of gaining from other sources. It has been depicted in a synthetic, subjective and objective manner. It has been shown how we calculate the income tax on the income from other sources. Exemptions and reductions corcerning income tax have also been duscussed, with particular regard for flat payment reductions. The text contains also the duties of tax-payers and payers of income tax. They result from the general character of income tax and from some new and different legal regulations. The present regulations about income tax treat the clergy's income in a different manner. They are taxed globally. It has been reviewed in the paper. The paper takes into consideration separate, global taxation of some incomes in the form of tax character. The paper contains also the evaluation of some new legal regulations concerning income tax, and point at the drawbacks in its structure

Die Devisengenehmigungen als ein Instrument für die rechtliche Regelung des Devisenverkehrs

Der Inhalt des Artikels konzentriert sich auf die Bedeutung der Devisengenehmigungen, ihre Arten und die Prozedur ihrer Erteilung. Die Devisengenehmigungen - sowohl die allgemeinen als auch die individuellen - bilden einen wesentlichen Bestandteil der Regelung des Devisenverkehrs im polnischen Recht. Dargelegt wird dieses Thema unter Berücksichtigung der grundsätzlichen Lösungen auf diesem Gebiet sowie der im Verlauf der Nachkriegsjahrzehnte eingetretenen Veränderungen, wobei die aktuelle Rechtslage besonders berücksichtigt wird. Ein im vorliegenden Artikel gesondert behandeltes Problem bilden die Folgen eines Devisenverkehrs ohne erforderliche Genehmigung. Diese Folgen sind für den vertraglichen und den außervertraglichen Devisenverkehr unterschiedlich

Principal Directions of Modifications in the Polish Foreign Currency Law

Zadanie pt. „Digitalizacja i udostępnienie w Cyfrowym Repozytorium Uniwersytetu Łódzkiego kolekcji czasopism naukowych wydawanych przez Uniwersytet Łódzki” nr 885/P-DUN/2014 dofinansowane zostało ze środków MNiSW w ramach działalności upowszechniającej naukę

The Problems of the Basis of Taxation on Business Income

The paper is dealing with still essential, though controversial and ones that arouse a number of doubts, problems with settling the basis of taxation in income tax. The subject matter of the paper is limited to the question of the basis of taxation on the incomes from a non-agricultural business conducted by both physical and legal bodies. The author concentrates her considerations basic on three issues which arouse many misunderstanding and doubts in both the doctrine of tax law and in taxation practice: 1) what should be the basis of taxation in income taxes (the term ”basic model”), 2) whether and in what situations the basis of taxation would be defined in a different way, differently than it is presumed by the ”basic model”, 3) what methods are there to settle the basis of taxation and what elements mould the amount of the basis of taxation; the catalogue and principles of tax relief. The three problems are essential in both Polish income taxes. The legal solutions may not always be identical, though they manifest many similarities. The author takes into account both mutual solutions and those specific of both taxes, which deal with the basis of income taxation gained from business by physical and legal bodies