The impact of the current financial crisis on changes in the taxation of consumption, labour, and capital in the European Union.
The responses reflected in the tax policies pursued in the EU countries to the current crisis will be analysed in three ways:
1. Distribution of total tax burden by economic function, i.e. assessment of the share of taxes on consumption, labour, and capital in relation to GDP and total tax revenues. Therefore, the analysis will cover backward-looking tax burden indicators;
2. Analysis of trends in the implicit tax rate (ITR) on consumption, labour and capital. The ITR is an indicator which expresses the relation of tax burdens levied on different activities to total revenue from this activity. The ITR takes into account the legislation and the resulting tax burden(s) which may affect the behaviour of various entities and their decisions. This approach is described as forward-looking effective tax rate;
3. Trends in the EU countries are compared with the changes taking place in Poland. This includes an explanation of the specificity of the fiscal policy pursued in Poland.
4. For the purpose of this paper we used statistics prepared according to the methodology adopted by the European Commission, published in “Taxation trends in the European Union”, Eurostat 2012.
The global financial crisis which began in 2007-2008 had a negative effect on the economy of the European Union, mainly in selected countries of the euro area: Greece, Ireland, Portugal and Spain. These peripheral euro zone countries come out of recession and the financial crisis largely due to the great financial support of the international institutions. Hundreds of billions of euro were spent to save these economies. At the same time, however, these countries were characterized by the lowest level of fiscal policy - measured by share of taxes in GDP - among the countries of the euro area. In this paper I will try to answer the following questions:
1. What were the causes of the downturn in those countries, and what restructuring actions were taken;
2. What changes were introduced in the tax system under the policy to repair public finances;
3. How have these changes affected the level and the structure of budget revenues from taxes, and to what extent has the crisis affected the change in the tax burden on consumption, labour, and capital.
Fiscal Policy in Poland in the Times of Crisis - Origins and Consequences
The present crisis has forced almost all countries to introduce an active economic policy. A lot of attention has been paid to fiscal policy and taxes in Poland. The measures taken in Poland differ considerably from global standards and decisions concerning taxes have been generally political in nature. The paper presents solutions in fiscal policy applied in Poland and explains the specificity of Poland's economy and its anti-crisis policy.
Monika Krajewska-Wędzina, Anna Zabost, Ewa Augustynowicz-Kopeć, Marcin Weiner and Krzysztof Szulowski
Introduction: Tuberculosis is a highly infectious disease affecting humans and animals. It is caused by the Mycobacterium tuberculosis complex (MTBC) – Mycobacterium bovis and Mycobacterium caprae, which are aetiological factors of bovine tuberculosis (bTB). In Poland, the bTB eradication programme exists. Animals diagnosed with tuberculosis are in the majority of cases not treated, but removed from their herd and then sanitary slaughtered.
Material and Methods: In total, 134 MTBC strains isolated from cattle in Poland were subjected to microbiological analysis. The resistance phenotype was tested for first-line antimycobacterial drugs used in tuberculosis treatment in humans: streptomycin, isoniazid, rifampicin, ethambutol, and pyrazinamide. The strains were isolated from tissues collected post mortem, so the test for drug resistance fulfilled only epidemiological criterion.
Results: The analysis of drug-resistance of MTBC strains revealed that strains classified as M. bovis were susceptible to 4 antimycobacterial drugs: isoniazid, rifampicin, streptomycin, and ethambutol, and resistant to pyrazynamide. The strains classified as M. caprae were sensitive to all tested drugs.
Conclusion: The results indicate that despite enormously dynamic changes in mycobacterial phenotype, Polish strains of MTBC isolated from cattle have not acquired environmental resistance. The strains classified as M. bovis are characterised by natural resistance to pyrazinamide, which is typical for this species.
Anna Lis, Rozalia Liszkiewicz and Agnieszka Krajewska
Introduction:Thuja occidentalis ‘Brabant’ and T. occidentalis ‘Smaragd’ are widely planted as decoration in parks and as hedges in domestic gardens in Poland.
Objective: The aim of the study was to determine the yield and the composition of essential oils from different parts of these cultivars.
Methods: The essential oils were obtained by hydrodistillation, and then analyzed by GC/MS.
Results: Over seventy compounds were identified. The oils from leaves, twigs with leaves and twigs without leaves of ‘Brabant’ variety contained mainly α-thujone (61.0–64.4%), β-thujone (10.4–10.7%) and fenchone (7.7–8.0%), whereas in the cone oil there were α-thujone (42.1%), sabinene (11.2%) and β-thujone (10.2%). The main constituents of the oil from leaves and twigs with leaves of ‘Smaragd’ variety were α-thujone (49.2–49.3%), beyerene (12.8–13.2%) and sabinene (8.9–9.3%).
Conclusions: The yield and chemical composition of the essential oil of T. occidentalis depend on the variety and plant organ. The oil of ‘Brabant’ variety contained more thujones and less diterpenes in comparison with the oil of ‘Smaragd’ variety.
Krzysztof Włoch, Piotr Książek, Anna Krajewska and Dorota Rolińska
Dental caries in children and teenagers is a social problem and an important element in public health. It stems from its high prevalence and the consequences of not implementing proper treatment are serious. Younger and younger children suffer from dental caries. When it is not treated, the consequences tend to be serious and costly. Pathogenesis of dental caries, methods of treatment and its prevention have been described based on available literature.
The decline in frequency of its appearance will be beneficial for both the sick and society. It will be possible thanks to an early introduction of caries prophylaxis. What is more, a change of mindset and lifestyle is highly recommended as well, not to mention the fact that full and easy access to dental care seems to be essential. All of the factors mentioned above are strictly connected with the proper organization of dental care providing special treatment for children and teenagers in Poland. Its scale should be wide and should cover such activities like teaching to brush one’s teeth properly, access to fluoridation or treatment provided in public dental surgeries located, for example, on school grounds. Current organization of dental care is dealing better and better with the issue concerned, however, to minimalize the risk of caries in children further changes should be introduced.
Marcin Weiner, Małgorzata Tokarska-Rodak, Dorota Plewik, Anna Pańczuk, Adam Szepeluk and Monika Krajewska
Introduction: Although HEV infection in pigs does not pose a major economic risk to pork production, the risk of zoonotic transmission to humans is an important aspect of public health. HEV genotype 3 infections were reported in developed countries in individuals who had consumed raw meat or meat products from deer, wild boars, or pigs. The aim of the study was the analysis of the occurrence of HEV-specific antibodies among wild boars and domestic pigs in Poland. Material and Methods: A total of 290 samples from wild boars and 143 samples from pigs were tested. The antibodies were tested by ELISA. Results: The presence of anti-HEV IgG was demonstrated in 44.1% of pigs and 31.0% of wild boars. Anti-HEV IgG antibodies were detected in 1.4% of samples from pigs and in 2.1% of samples from wild boars at borderline level. The statistical analysis shows significant differences in the positive results for anti-HEV IgG between the groups of pigs and wild boars (P = 0.0263). Conclusion: Regular surveillance of the occurrence of HEV in swine and wild boars should be performed in the future.
Agnieszka Gryszczyńska, Bogna Opala, Anna Krajewska-Patan, Zdzisław Łowicki, Waldemar Buchwald, Sebastian Mielcarek, Anna Bogacz, Monika Karasiewicz, Dariusz Boroń, Bogusław Czerny and Przemysław M. Mrozikiewicz
The aim of the study was the identification and quantitative analysis of phenylpropanoid compounds in the roots of Rhodiola species. Rosavin, rosarin and rosin were determined in the roots of R. kirilowii and R. rosea from the field cultivation, Institute of Natural Fibres and Medicinal Plants. For the quantitative analysis, the ultra performance liquid chromatography - tandem mass spectrometry (UPLC-ESI MS/MS, Waters) was used. The results showed differences in the quantitative and qualitative assessments of these two species. In the root of R. kirilowii the presence of phenylpropanoids was not confirmed. In R. rosea the most common phenylpropanoid was rosavin (0.022%). The UPLC-MS/MS studies allowed to use this analytical method for determination of phenylpropanoids in the accordance with the requirements of ICH.
Agnieszka Gryszczyńska, Bogna Opala, Zdzisław Łowicki, Anna Krajewska-Patan, Waldemar Buchwald, Bogusław Czerny, Sebastian Mielcarek, Dariusz Boroń, Anna Bogacz and Przemysław M. Mrozikiewicz
The aim of our study were qualitative and quantitative analyses of two polyphenolic acids: chlorogenic and gallic acids. These compounds were determined in two species of Rhodiola: R. kirilowii and R. rosea. After collecting plants, aqueous and hydroalcoholic extracts were prepared. In order to identify analysed polyphenolic compounds ultra performance liquid chromatography - tandem mass spectrometry (UPLC-MS/MS, Waters) was used. Gallic acid is commonly found in the roots of these plants. Aqueous extract in both species is a rich source of gallic acid. The UPLC-MS/MS studies allow to use this analytical method for determination of polyphenolic acids accordance with the requirements of ICH. Chromatographic method developed by our team is more precise then previously published.
Agnieszka Gryszczyńska, Zdzisław Łowicki, Bogna Opala, Anna Krajewska-Patan, Waldemar Buchwald, Bogusław Czerny, Sebastian Mielcarek and Przemysław M. Mrozikiewicz
In our research, the concentration of lotaustralin in the roots of two species Rhodiola kirilowii and Rhodiola rosea were compared. Aqueous and hydroalcoholic extracts from those plants were analyzed too. To determine the content of this compound the ultra performance liquid chromatography - tandem mass spectrometry (UPLC-MS/MS, Waters) was used. The obtained results showed that the content of measured lotaustralin depends on the species of Rhodiola. R. rosea roots are the richer source of lotaustralin then R. kirilowii. The same situation was observed in the extracts. A hydroalcoholic extract from R. rosea contains up to 135.276 mg of lotaustralin in 100 g of dry powdered material. In the case of R. kirilowii extracts, an aqueous extract contained more lotaustralin (74.791 mg/100 g of dry powdered material) then a hydroalcoholic extract.