Classification of the Resort in the Legal and Organizational Aspects

Wołowiec, Tomasz; Gwoździewicz, Sylwia; Ahmed-Skrzypek, Sylwia

doi:10.5604/01.3001.0010.4550

Cited by 2 publications

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“…The combination of anti-inflation monetary policy and the transition from income tax to consumption tax significantly stimulates investment. Research suggests high elasticity of the capital resource in relation to its cost in the long term (Wołowiec 2021).…”

Section: Introductionmentioning

confidence: 99%

Tax economics and tax policy and the market reactions of taxpayers

Wojciechowski,

Skrzypek-Ahmed,

Wołowiec

et al. 2023

JoMS

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ObjectivesIn a market economy, allocation decisions are more or less visibly related to the monetary savings of entities. The tendency of entities to save depends on both the interest rate on deposits and inflation, as well as the tax rate on income from capital (monetary savings). Also, the willingness of business entities to invest depends on the income from invested capital. Tax policy, its nature, implemented solutions, instruments in the form of reliefs and exemptions, and, above all, stability and predictability are an important element of effectively influencing taxpayers' behavior.Material and methodsInduction was used as the main research method. It involves drawing general conclusions or establishing regularities based on the analysis of empirically identified phenomena and processes. Moreover, the work uses two general research methods, i.e. analytical and synthetic methods, characterized by a specific approach to the study of reality.ResultsTo ensure economic growth and development, it is necessary to develop favorable tax solutions. Taxes should not affect the taxpayer's assets to an extent that prevents their further development. Therefore, it is important to balance the amount of tax collected from the company.ConclusionsA simple consequence of the fiscal function of income taxes is a direct impact on the allocation of resources in the economy, because when the tax is paid, there is a final flow of income between the taxpayer and the state. The fiscal function of income taxes is always related to the allocation of resources, as it reduces the incomes of households and businesses, which limits their ability to invest, consume and save.

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Section: Introductionmentioning

confidence: 99%

Tax economics and tax policy and the market reactions of taxpayers

Wojciechowski,

Skrzypek-Ahmed,

Wołowiec

et al. 2023

JoMS

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The Impact of Changes in Legal Regulations on the Activities of Tour Operators in Ukraine

Bedradina

Nezdoyminov

2018

IJONESS

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The article deals with the problems of the activities of tour operators in Ukraine in the conditions of state regulation changes. The features of their functioning are determined taking into account the requirements of the regulatory framework for the regulation of tour operators` activities. The dynamics of the development of a network of subjects (entities) of tourism is analyzed. Attention is drawn to the current trends in the development of tour operators and travel agents’ activities in Ukraine. The author proposes directions for the revitalization of tour operators` activities in the market of inbound and domestic tourism.

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Classification of the Resort in the Legal and Organizational Aspects

Cited by 2 publications

References 0 publications

Tax economics and tax policy and the market reactions of taxpayers

Tax economics and tax policy and the market reactions of taxpayers

The Impact of Changes in Legal Regulations on the Activities of Tour Operators in Ukraine

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