Przeglądanie według Temat "incomes"

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Considerations Regarding to the Taxation on Profit in Romania
(Wydział Prawa i Administracji UR, 2013) Cîrmaciu, Diana
The profit represents earnings, benefits, advantages, respectively the income of the capital used by a company, representing the differences between the actual incomings and the total outgoings (plus value considered to be the result of the whole capital invested). The dispositions of the Fiscal Code in the matter of profit taxation must be easy to apply, to increase the compliance level of the tax-payers and to create lower administration costs. The hereinafter paper makes a review of the actual regulations in the matter of profit taxation, system which is in permanent perfecting development in the context where fiscal reforms must have an important role in the normal progress of economical and financial life. Beyond any general considerations, we can notice that profit taxation shows continuous evolution tendencies also in other member states of the European Union.
Konsumpcja osób starszych w Polsce
(Wydawnictwo Uniwersytetu Rzeszowskiego, 2015) Zalega, Tomasz
Artykuł porusza problem konsumpcji w gospodarstwach domowych emerytów w Polsce. Celem artykułu jest przedstawienie sytuacji dochodowej, wydatków oraz struktury konsumpcji ludzi w wieku starszym. Podjęta tematyka została zrealizowana na podstawie analizy danych GUS, dotyczącej budżetów gospodarstw domowych emerytów w latach 2007–2012. Struktura artykułu jest następująca: po krótkim wprowadzeniu, w pierwszej części tekstu, w sposób syntetyczny, wyjaśniono pojęcie starości i procesu starzenia się, a następnie zaprezentowano zmiany demograficzne zachodzące w społeczeństwie polskim. W drugiej części artykułu przeanalizowano sytuację materialną (sytuację dochodową, poziom i strukturę wydatków konsumpcyjnych oraz strukturę rzeczową wydatków), oraz tendencje rozwojowe konsumpcji (zmiany w spożyciu żywności i wyposażeniu w dobra trwałego użytku) polskich emerytów. Syntetyczna konstatacja wieńczy niniejszy tekst.
The relation between income from active foreign tourism and the number of foreign visitors: a case study of the four Visegrad Countries
(Wydawnictwo Uniwersytetu Rzeszowskiego, 2020) Matušíková, Daniela; Šambronská, Kristína; Żegleń, Patrycja
The importance of tourism primarily lies in it as an important source of revenue for the national budget. It contributes to the creation of gross domestic product, enables the creation of new jobs, and supports regional economic development. The tourism sector plays multiple roles because it significantly influences a number of other economic sectors, such as: transport, trade, and culture. Therefore, the tourism economy is perceived as a “flywheel” for local and regional economies. The present study is an analysis of foreign visitors and revenues from tourism within the Visegrad Four countries in the 2009–2015 period. The aim of the study is to describe the position of tourism in the Visegrad countries. Specifically, it focuses on the relationship between income and traffic within the Visegrad Four countries. The data obtained from official sites of the statistical authorities and the OECD were evaluated using Pearson’s correlation coefficient. There was a presumption of the existence of a dependence between the income from tourism and the number of visitors in individual countries of the Visegrad Four. On the basis of testing, the main hypothesis cannot be verified or falsified. The statistically significant relationship between the income from tourism and the number of foreign visitors was not confirmed in one of the Visegrad Four countries, namely in the Republic of Hungary. Therefore, it is significant to manage the tourism sector in a suitable way. Tourism management and tourism policy should be perceived as priority actions and initiatives by decision-makers and authorities. Suitable directions for tourism policies and strategies should be indicated and implemented by those who are responsible for tourism development in each country. Moreover, the countries of the Visegrad Four should continue to cooperate, to exchange information on legislative changes in the field of tourism in individual countries, but mainly in promoting the Visegrad Four as a unified whole.