One of the currently promoted methods of counteracting climate change is nature-based climate solutions, which harness the power of nature to reduce greenhouse gas emissions. Sustainable management of ecosystems is a guarantee for sustained human well-being. This underestimated, but extremely efficient and cheap method of integrating nature resources into the urban fabric is an economic “injection” for communal authorities. These “green” benefits should be standard in land-use planning in the era of anthropocentrism. Solutions based on nature were the reason for investigating their perception by Polish municipalities. The survey covered the entire country (all 2477 municipalities) from 20 July to 31 August 2021 through an electronic survey, obtaining 2128 responses (85.9% return rate). In the final result, data were obtained that support the hypotheses posed in the study. The main objective of the research was to check the level of activity of municipalities in Poland in the field of proecological activities using nature-based solutions (NbS). The survey results confirmed little knowledge of nature-based solutions, at the same time giving it an educational dimension. Half of the respondents declared that they learned about NbS only from the survey. Polish decision makers and municipal authorities introduce some solutions based on nature without being aware of their European classification and adequate nomenclature. Environmental awareness in Poland remains largely the domain of urban municipalities, with higher current budget revenues per capita and in the central and western parts of the country. NbS are marginal in rural municipalities, which can be explained by the lack of ecological specialists, less car traffic and more single-family houses and thus modest public areas. The following surveys covering the entire territory of Poland are the first to be carried out on such a large scale.
The Polish taxation system has been undergoing substantial changes in recent years, aimed at creating a more transparent system and conforming to the taxation standards of market economy countries. The two most important changes were introduction of the personal income tax (PIT)
This paper, intended for researchers, introduces a stochastic method for calculating the optimal tax schedule based on taxpayer utility, population skill distribution, and wages. It implements and extends the classic approach to optimal income tax calculation introduced by J.A. Mirrlees. A genetic algorithm is applied instead of the numerical or analytical method of solving the problem. In the experimental part of the article, we took basic statistics for Germany in 2017 to infer about the distribution skills and wages of the working population. Their aim was to verify whether our approach would give similar results to those known from the literature on the subject. Thus, we have calculated the impact of the taxpayer attitude to work and budget external flows on the income tax schedule. Then, we measured the convergence of the search process across multiple runs of the algorithm. Analysis of obtained results brought us to the conclusion that they are similar to one known from the literature.
The study focuses on the concept and components of the tax gap. In addition, the article presents an estimate of the gap in the value added tax in the European Union for the years 2000-2013. With regard to the Poland, it also identifies the causes of the gap occurrence and actions aimed at reducing its size.
The purpose of the article is to define the scope of IT solutions implementation for the Polish tax administration and the level of involvement of European Union funds in this process. The considerations begin an analysis of the strategic European Union documents determining the directions of spending European Union funds under the multiannual financial framework for 2014-2020. As demonstrated by the analysis, extensive support of information technology constantly implemented under the national tax administration involves significant costs. They are only partly covered by the State Treasury, and in the dominant scope they are financed from European Union funds. It can be assumed that without significant European Union funding, the implementation of these projects would not be possible. Their implementation is, however, necessary, as it determines the efficient and effective operation of the tax administration.
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