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This paper examines the determinants of residential CO2 emissions, which are not covered by the European Union Emissions Trading System (EU ETS), in 19 European countries between 2000-2017. Using both static and dynamic panel models, we found strong relationships between CO2 emissions per capita, GDP per capita, energy prices and heating needs. We then assessed the impact of European carbon taxation and show that a €20/tonne CO2 tax lowers emissions by 1% on average. We found that this tax affects countries differently in terms of tax revenue-to-GDP ratio. Poland and the Czech Republic would have to pay the highest contribution, and Portugal and Denmark the lowest. Finally, we propose a scenario that equalizes countries' tax burdens. We show that, were Europe to redistribute all tax revenues, the main beneficiaries would be Poland and Belgium, while Denmark and Luxembourg would have to pay a surtax. [ABSTRACT FROM AUTHOR]

This article presents the financial overhaul and tax reform of the Polish Second Republic that occurred between 1924 and 1925 in order to show how the state expands, to what ends, and how society responds to this increase in state power. During this short period, we can observe the introduction of new policies and the strengthening of institutions. This reform program was based upon fundamental changes to the way that Poland taxed the economy, namely, relying much more on direct taxation that required interaction between citizens and their state. The state gathered information on business activity and demanded citizens surrender their income to the treasury. As the narrative below will display, taxing the society necessitated state building in the institutional sense, and the execution of these policies led to an expansion of state power in the minds of citizens as they were compelled to comply without a direct threat of coercion. But this was not without consequence. Citizens, especially Jewish merchants, reacted negatively to what was perceived as an unfair process of tax assessment and an outsized tax burden. Precisely at these moments of conflict between state and society, the state emerges and becomes legible. Building on earlier scholarship examining the ways in which states make their territory and citizens legible, this article also shows how the state becomes legible to its citizens. [ABSTRACT FROM AUTHOR]

Presently there is no definite agreement of taxes definition. Most of the statistics include to tax incomes all obligatory fee of the public sector, which is not based on principles of equivalency. In this case, taxes can be defined as obligatory fees of the public sector, to which governments do not provide direct equal consideration. Modern tax systems are based on the taxation of incomes, consumption, and property. The trend in the area of EU countries taxation is a transition of the tax burden from incomes and capital to consumption. Mainly conditions of mining organisations are presented in the contribution when tax rates and trends in the area of income tax of mining organisations are described. The goal of the contribution is to describe the tax burden of business subjects (mining and extraction organisations) in Hungary, Slovakia, Poland, and the Czech Republic. In the contribution, we orientate the research to a detailed analysis of tax rates in chosen countries. The contribution consists of results conclusions, found by analysis, as well as by comparison of the tax burden of V4 business subjects. The result of the problem analysis presents suggestions of the tax mix change and transition to the relatively high tax burden of a job, mainly for low-income employees, to the lower tax burden of high taxes, as for example, environmental taxes. The results are useful for the management of mining organisations, which provide a possibility of financial savings. On the international level, the results serve for the comparing of the financial situation of mining organisations in V4 countries, which is suitable for a determination of raw material states policies. [ABSTRACT FROM AUTHOR]

The introduction of the property value tax in Poland may lead to an increase in the tax burden on real estate. Pilot studies may be carried out on samples and the results should feature a high degree of certainty as to the extrapolation of the results on populations (e.g. entire municipalities). Each study may, for various reasons, include outliers in the analyzed data sets. If their presence results from measurement errors or other reasons that cause such observations not to be the result of naturally occurring processes, they should be omitted in the calculations, because they interfere with the study of the occurring regularities. The study presents the results of statistical modelling carried out to determine whether individual objects (land properties), due to their attributes, are at risk of increasing the tax burden as a result of the introduction of ad valorem tax. First, logistic regression model estimation was carried out for the entire set of analyzed properties. Next, several methods of outlier detection were applied, and model estimation was repeated without the observations, i.e. real estates, pointed out as abnormal. The objective of the study is to verify the usefulness of outlier detecting methods in the context of improving the classification results of the analyzed properties. [ABSTRACT FROM AUTHOR]

(1) Background—The aim of this paper was to indicate whether the taxation of facilities related to renewable or low-emission energy differed significantly from that of facilities generating electricity from coal. (2) Methods—The research was conducted using a descriptive method, and because of the legal nature of the article, a crucial role was played by the dogmatic method. (3) Results—The thesis according to which only the "construction part" is subject to the property tax is the result of many years of disputes between the taxpayers and the tax authorities. In practice, it is difficult to compare the tax burden on assets related to coal and low-emission power generation because of the construction of the tax base in Polish property tax law. Most often, however, the tax burden on assets, which is calculated in the context of the amount of energy produced, tends to favour coal-fired power generation. (4) Conclusion: The property tax regulations in Poland treat the assets used for energy production by all methods identically. In practice, because of the specificity of the tax base, this means a more favourable treatment of facilities associated with coal-fired power generation. [ABSTRACT FROM AUTHOR]