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Ivan Todorov, Kalina Durova and Aleksandar Aleksandrov

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Ivan Todorov, Kalina Durova and Aleksandar Aleksandrov

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Ivan Todorov, Kalina Durova and Aleksandar Aleksandrov

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Ivan Todorov, Kalina Durova and Aleksandar Aleksandrov

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Ivan Todorov, Kalina Durova and Aleksandar Aleksandrov

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Ivan Todorov, Kalina Durova and Aleksandar Aleksandrov

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Ivan Todorov, Kalina Durova and Aleksandar Aleksandrov

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Ivan Todorov, Kalina Durova and Aleksandar Aleksandrov

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Tomasz Wołowiec

Abstract

Personal income tax (hereinafter referred to as PIT) has a short history, as it appeared in tax systems of EU countries as late as at the end of the 18th century. As a specific universal structure it performs two economic functions: providing financial means for covering some public expenses (fiscal function), leveling inequalities – through its structure – in population incomes (a redistribution function). It also implements social functions of taxation through various tax reliefs and exemptions or the structure of the tax scale. Contemporary personal income tax in European countries has been shaped by many years of evolution. This process is continuing, taking into account the process of European integration and the processes of standardizing and harmonizing tax systems in European Union countries. Most EU states only sporadically implement major reforms of personal income taxation. The scope of such changes is usually limited and determined by current fiscal needs or the need to stimulate a particular behavior of taxpayers. The current taxation of personal incomes is a very complex phenomenon which should be analyzed not only from the legal point of view, but also taking into account its social, cultural, economic and political system aspects.

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Viktor Ievdokymov, Oksana Oliinyk, Dymytrii Grytsyshen, Valentyna Ksendzuk and Galyna Nord

Abstract

The impact of human economic activity on the environment and its irreversible changes. An interdisciplinary approach to the development of the economic system has been used in this paper due to the fact that the subject of the study goes beyond the functional economic sciences, and economics in general. The study is aimed at investigating the interaction of man, as an economic agent, and the environment. It has led to the study of research papers devoted to natural science, in particular, to changes in geological epochs, sustainable development and economic processes from the position of their influence on the environment. This allowed us to synthesize new economic knowledge about the importance of economic activity in the formation of the new geological epoch, “Anthropocene”. Based on the results of the study, the influence of human economic activity on the environment in the light of the geological, technocratic and economic development of society has been proved. The scientific results which were obtained can be used in reforming national economic systems by adapting them to leading world concepts on sustainable development.