This article is devoted to an institution of officers employed as revenue collectors. has been functioning in the Polish tax system since 1 March 2017, so establishment National Revenue Administration. Results empirical research have confirmed that position officer merely “ineffective clerical post” structures (treasury) administration. In addition, analysis revealed, among other things, 58.33%...

This paper examines compromise spaces between competing perspectives on four key climate change issues: costs, level of domestic action, environmental integrity, and developing world involvement. It focuses on the policy issues stemming from the uncertainty about abatement costs. Based on extensive simulations of a model integration tool, SAP12 (Stochastic Assessment of Climate Policies, 12 mod...

Under German law, federal ministries are responsible for preparing legislation, while federal states (Länder) are responsible for applying the legislation. The author describes the system, contrasting it with the situation in former East Germany, where preparation and application of legislation were controlled centrally. The author also describes the various inland water fisheries Acts and regu...

Fuel and leasable minerals mined in the United States have historically been subject to federal royalties while locatable minerals have not. In recent years there have been multiple attempts to alter this policy and subject locatable minerals to federal royalties as well; most recently the preliminary 2011 Obama budget included a gross royalty on hard-rock mining on public lands. This paper ana...

The aim of this study is to discuss the Brazilian Federal participation in the financing health sector from 1995 to 2004, having the basis the resources of the institutional initiatives related to the indexation of expenses, considering the macroeconomic adjustment practiced in that period and the institutions role to protect the cash flow. Examining the performances of the institutional mechan...

This paper studies the interrelation between anthropogenic global warming and economic growth. It is assumed that deviations from the pre-industrial average global surface temperature negatively affect aggregate output and utility. The government levies a tax on output and a tax on greenhouse gases. Assuming a basic endogenous growth model the effects of varying the tax rates are analyzed as co...

State general sales taxes represent the American approach to taxation of household consumption expenditures and make a substantial contribution to state government finances However, these taxes significantly deviate from the general tax on personal consumption idealized by economists because they tax many business purchases and exclude many household consumption purchases. No state levies the s...

The subject of consideration and analysis in the article is, among others, an assessment a legislative process related to creation National Revenue Administration, subsequent pragmatics relating its HR payroll policy. Studies have shown that reform government administration public levies field so-called consolidation tax administration, customs service fiscal control has not been adequately pre...

This article analyses the bill of 2nd February 2021 on additional revenues National Health Fund, Fund for Protection Historical Monuments and establishment a Support Culture Heritage in Media Area. The draft legislation, announcement which has triggered an unprecedented blackout protest private media as well mass anti-government Internet, provides introduction new public levies called advertise...